profitability, liquidity Dependent Unweighted (equal weight/dichotomous) disclosure index Canada Independent Variables Multiple Linear Regression 19 Entwistle(1999) R & D expense proportion, capilitalization of R & D, Cross listing status, Size, Industry, Capital structure Dependent Variable Number of sentences Australia, Independent Variables Univariate and 20 Tower et al(1999) General Linear Hong Country, Size, Leverage, Profit, Model Kong, Industry, Days Malaysia, Philippines, Dependent Variable Singapore and Disclosure ratio Thailand 21 Depoers (2000) France Independent Multiple Linear Regression, Company size, barriers to entry, Stepwise OLS labour pressure, leverage, ownership structure, audit firm. Dependent Unweighted (equal weight/dichotomous) disclosure index 22 Gray et al (2001) United Independent OLS Regression Kingdom Profit, turnover, capital employed, industry classification, number of employees. Dependent Unweighted (equal weight/dichotomous) disclosure index 23 Street and China, France, Independent Multiple Regression, Gray(2001) Germany, Listing status, company size, Correlation, Switzerland, profitability, industry, type of auditor, ANOVA, and Other Western type of accounting standard used, Univariate Europe, type of auditing standard used, Africa, Middle country of domicile, size of home East, Former stock market. Soviet block Dependent Unweighted (equal weight/dichotomous) disclosure Index 24 Bujaki and Canada Independent Variables Linear McConomy(2002) Financial condition, Share issue, Regression unrelated director, regulated industry, medium and size. Dependent Variable Disclosure score 25 Chow and Hong Kong Independent Linear Gray(2002) and Singapore Ownership structure, size, leverage, Regression audit firm, multinational, industry
profitability, liquidity Dependent Unweighted (equal weight/dichotomous) disclosure index 19 Entwistle(1999) Canada Independent Variables R & D expense proportion, capilitalization of R & D, Cross listing status, Size, Industry, Capital structure Dependent Variable Number of sentences Multiple Linear Regression 20 Tower et al(1999) Australia, Hong Kong, Malaysia, Philippines, Singapore and Thailand Independent Variables Country, Size, Leverage, Profit, Industry, Days Dependent Variable Disclosure ratio Univariate and General Linear Model 21 Depoers (2000) France Independent Company size, barriers to entry, labour pressure, leverage, ownership structure, audit firm. Dependent Unweighted (equal weight/dichotomous) disclosure index Multiple Linear Regression, Stepwise OLS 22 Gray et al (2001) United Kingdom Independent Profit, turnover, capital employed, industry classification, number of employees. Dependent Unweighted (equal weight/dichotomous) disclosure index OLS Regression 23 Street and Gray(2001) China, France, Germany, Switzerland, Other Western Europe, Africa, Middle East, Former Soviet block Independent Listing status, company size, profitability, industry, type of auditor, type of accounting standard used, type of auditing standard used, country of domicile, size of home stock market. Dependent Unweighted (equal weight/dichotomous) disclosure Index Multiple Regression, Correlation, ANOVA, and Univariate 24 Bujaki and McConomy(2002) Canada Independent Variables Financial condition, Share issue, unrelated director, regulated industry, medium and size. Dependent Variable Disclosure score Linear Regression 25 Chow and Gray(2002) Hong Kong and Singapore Independent Ownership structure, size, leverage, audit firm, multinational, industry Linear Regression
ACCOUNTING_DISCLOSURES_AND_CORPORATE_ATTRIBUTES.docx