Haddad, Ayman E.; Baalbaki Shibly, Fatima; Haddad, Ruwaidah - In: Journal of Financial Reporting and Accounting 18 (2020) 2, pp. 301-324
Purpose: The purpose of this study is to investigate the voluntary disclosure of accounting ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation Council (GCC) and determines whether an association exists between voluntary disclosure and firm-specific...