Embong, Zaini; Mohd-Saleh, Norman; Hassan, Mohamat Sabri - In: Asian Review of Accounting 20 (2012) July, pp. 119-139
Purpose – Prior studies argue that larger firms could get more net benefit from higher disclosure compared to smaller firms due to economies of scale (lower relative costs to produce) and lower proprietary cost (risk of information disclosed being used by competitor). However, this has not...
