This study investigates the disclosures of financial ratios of FTSE100 non-financial companies and the determinants of these disclosures. Among the determinants of the disclosure level, industry type has been found to be the major determinant. This study recommends further investigation to find other variables that may have an effect on financial ratio disclosure level and recommends the regulator to impose a standardised set of financial ratios to be mandatorily disclosed by companies in their annual reports.

عنوان المؤتمر

Annual Conference with Doctoral Masterclasses 2019

دولة المؤتمر

المملكة المتحدة

تاريخ المؤتمر

9 إبريل، 2019 - 10 إبريل، 2019

راعي المؤتمر

British accounting and finance association

معلومات إضافية

موقع المؤتمر الإلكتروني