Table 2.02 Summary of Studies Investigating the Association between Level of Disclosure and Company Size S/N Author (s) Proxy Reported Significant(Sig)/Non Sign Significant(Nsig) Assets + Sig 1 Singhvi (1968) Assets + Sig 2 Singhvi and Desai(1971) Total assets + Sig 3 Buzby(1975) Sales + Sig 4 Firth (1979) Total assets + Sig 5 McNally et al (1982) Market value of + Sig 6 Chow and equity plus book (1987) value of debt. 7 Cooke(1989) Assets + Sig Number of + Sig shareholders Sales + Sig 8 Cooke(1992) Factor variable + Sig capital stock, turnover , number of shareholders, total assets, current assets, fixed assets, shareholders' funds and bank borrowings. Total assets + Nsig 9 Malone et al(1993) Log of total assets + Sig 10 Wallace et Log of turnover + Sig al(1994) Total sales in $ + Sig 11 Meek et al(1995) Log of sales + Sig 12 Raffournier(1995) Log of total assets + Sig 13 Wallace and Naser(1995) Log of total assets + Sig 14 Inchausti(1997) Log of sales Not tested 15 Owusu-Ansah Log of total assets + Sig (1998) 16 Entwistle(1999) Total assets + Nsig 17 Tower et al(1999) Total Asset + Nsig
Table 2.02 Summary of Studies Investigating the Association between Level of Disclosure and Company Size S/N Author (s) Proxy Reported Sign Significant(Sig)/Non Significant(Nsig) 1 Singhvi (1968) Assets + Sig 2 Singhvi and Desai(1971) Assets + Sig 3 Buzby(1975) Total assets + Sig 4 Firth (1979) Sales + Sig 5 McNally et al (1982) Total assets + Sig 6 Chow and (1987) Market value of equity plus book value of debt. + Sig 7 Cooke(1989) Assets + Sig Number of shareholders + Sig Sales + Sig 8 Cooke(1992) Factor variable capital stock, turnover , number of shareholders, total assets, current assets, fixed assets, shareholders' funds and bank borrowings. + Sig 9 Malone et al(1993) Total assets + Nsig 10 Wallace et al(1994) Log of total assets + Sig Log of turnover + Sig 11 Meek et al(1995) Total sales in $ + Sig 12 Raffournier(1995) Log of sales + Sig 13 Wallace and Naser(1995) Log of total assets + Sig 14 Inchausti(1997) Log of total assets + Sig Log of sales Not tested 15 Owusu-Ansah (1998) Log of total assets + Sig 16 Entwistle(1999) Total assets + Nsig 17 Tower et al(1999) Total Asset + Nsig
ACCOUNTING_DISCLOSURES_AND_CORPORATE_ATTRIBUTES.docx