United states Independent Univariate 1 Singhvi (1968) and India Company size, profitability, number of shareholders, type of management Dependent Weighted disclosure index United states Independent Univariate and 2 Singhvi and Company size, listing status, Linear Desai(1971) profitability, audit firm, number of Regression shareholders Dependent Weighted disclosure index Independent Univariate and 3 Buzby(1975) United States Company size, listing status Matched-pair Dependent Ranked Weighted disclosure index. Correlation United Independent Univariate 4 Firth (1979) Kingdom Company size, listing status, audit firm Dependent Weighted disclosure index. New Zealand Independent Univariate, 5 McNally et al Company size, rate of return, growth, (1982) audit firm, industry Rank Dependent order Weighted disclosure index. Correlation Mexico Independent Univariate, 6 Chow and Company size, financial leverage, Bivariate (1987) assets in place. Correlation Dependent and Multiple Weighted and unweighted disclosure Regression index. 7 Wallace (1988) Nigeria Independent Descriptive Various user groups Dependent Weighted disclosure index. Sweden Independent Univariate, 8 Cooke(1989) Company size, listing status, industry Linear and parent company relationship. Regression Dependent Stepwise Unweighted (equal weight/dichotomous) disclosure index Japan Independent Univariate, 9 Cooke(1992) Company size, listing status, industry. Linear Dependent Regression Unweighted (equal Stepwise and weight/dichotomous) disclosure index Factor analysis for size variables. Japan Independent Univariate 10 Cooke(1993) Listing status Dependent Unweighted (equal weight/dichotomous) disclosure index
1 Singhvi (1968) United states and India Independent Company size, profitability, number of shareholders, type of management Dependent Weighted disclosure index Univariate 2 Singhvi and Desai(1971) United states Independent Company size, listing status, profitability, audit firm, number of shareholders Dependent Weighted disclosure index Univariate and Linear Regression 3 Buzby(1975) United States Independent Company size, listing status Dependent Weighted disclosure index. Univariate and Matched-pair Ranked Correlation 4 Firth (1979) United Kingdom Independent Company size, listing status, audit firm Dependent Weighted disclosure index. Univariate 5 McNally et al (1982) New Zealand Independent Company size, rate of return, growth, audit firm, industry Dependent Weighted disclosure index. Univariate, Rank order Correlation 6 Chow and (1987) Mexico Independent Company size, financial leverage, assets in place. Dependent Weighted and unweighted disclosure index. Univariate, Bivariate Correlation and Multiple Regression 7 Wallace (1988) Nigeria Independent Various user groups Dependent Weighted disclosure index. Descriptive 8 Cooke(1989) Sweden Independent Company size, listing status, industry and parent company relationship. Dependent Unweighted (equal weight/dichotomous) disclosure index Univariate, Linear Regression Stepwise 9 Cooke(1992) Japan Independent Company size, listing status, industry. Dependent Unweighted (equal weight/dichotomous) disclosure index Univariate, Linear Regression Stepwise and Factor analysis for size variables. 10 Cooke(1993) Japan Independent Listing status Dependent Unweighted (equal weight/dichotomous) disclosure index Univariate
ACCOUNTING_DISCLOSURES_AND_CORPORATE_ATTRIBUTES.docx