IDEAS home Printed from https://ideas.repec.org/a/eme/ijaimp/v18y2010i3p198-219.html
   My bibliography  Save this article

The determinants of corporate disclosure: a meta‐analysis

Author

Listed:
  • Hichem Khlif
  • Mohsen Souissi

Abstract

Purpose - The purpose of this paper is to investigate the association between disclosure and seven corporate characteristics which are ownership dispersion, analysts following, audit firm size, leverage, corporate size, profitability, and multi‐nationality. Design/methodology/approach - The paper applies the meta‐analysis technique developed by Hunteret al.in 1982 to a sample of 16 articles published between 1997 and 2006 for the purpose of cumulating and integrating the findings across studies. Findings - The paper shows a significant association between disclosure and audit firm size. Originality/value - The paper is an extension of previous work of Ahmed and Courtis to the extent that it includes other determinants of disclosure not included in prior works. It also aims at reconciling the inconsistent results of prior studies.

Suggested Citation

  • Hichem Khlif & Mohsen Souissi, 2010. "The determinants of corporate disclosure: a meta‐analysis," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 18(3), pages 198-219, September.
    • Handle: RePEc:eme:ijaimp:v:18:y:2010:i:3:p:198-219
    DOI: 10.1108/18347641011068965
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/18347641011068965/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/18347641011068965/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/18347641011068965?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Disclosure; Auditing;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:ijaimp:v:18:y:2010:i:3:p:198-219. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.