Financial Ratio Disclosure of Non-Financial Firms: Empirical Evidence from FTSE100.
- Publication Type
- Conference Paper
- Authors
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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.
Conference
- Conference Title
- Annual Conference with Doctoral Masterclasses 2019
- Conference Country
- United Kingdom
- Conference Date
- April 9, 2019 - April 10, 2019
- Conference Sponsor
- British accounting and finance association
- Additional Info
- Conference Website