 The influence of firm characteristics on disclosure of financial ratios in annual reports of Turkish firms listed in the Istanbul Stock ExchangeAli Uyar and Merve Kılıç International Journal of Accounting, Auditing and Performance Evaluation, 2012, vol. 8, issue 2, 137-156 Abstract: This study extends prior research by investigating the influence of firm characteristics on voluntary disclosure of financial ratios in the annual reports of Turkish listed companies. The sample consists of industrial firms listed in the Istanbul Stock Exchange (ISE). The firms' annual reports were downloaded from their corporate websites. As methodology, content analysis was utilised to determine the financial ratio disclosure level of the firms. The findings revealed that Turkish listed firms disclose, on the average, 5.37 financial ratios in their annual reports. Count data regression models (Poisson and Negative binomial) were used to test the hypotheses. The results of multivariate analyses indicate that firm size, auditor size, profitability and ownership diffusion have significant positive association with voluntary disclosure level of financial ratios, while leverage does not. Keywords: voluntary disclosure; financial ratios; firm characteristics; Turkey; financial disclosure; annual reports; financial reporting. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:8:y:2012:i:2:p:137-156 Access Statistics for this article More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd |
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