and profitability. Dependent Unweighted (equal weight/dichotomous) disclosure Index Naser et al(2002) Jordan Independent Multiple 26 Company size, Liquidity, Market Linear Capitalization, Gearing, Sales, Regression, Profitability, Number of shareholders, Correlation % of Government ownership, % of and Univariate individual ownership, % of Foreign ownership, % of Arab ownership, Size of Auditors, Type of Industry, Profit Margin, Number of employees. Dependent Unweighted (equal weight/dichotomous) disclosure Index Camfferman and United Independent 27 Cooke(2002) Kingdom and Industry type, Netherlands size, net income margin, debt ratio, nonparametric liquidity ratio, return on equity, and statistic and audit firm Regression Dependent analysis Unweighted (equal weight/dichotomous) disclosure Index Ferguson, Lam and Independent Univariate and 28 Lee(2002) Hong Kong Firm type (Local, H-Share, Red chip), Linear OLS Industry type, firm size, leverage, Regression multiple listing. Dependent Unweighted (equal weight/dichotomous) disclosure Index 29 Eng and Mak(2003) Singapore Independent OLS Managerial ownership, government Regression ownership, proportion of outside directors, sixe, leverage, growth, industry, audit firm, analyst, profitability. Dependent Weighted disclosure Index 30 Glaum and Street Germany Independent Univariate and (2003) Company size, Industry type, Ordinary profitability, multinational, domicile, Least Square maturity, growth, growth options, (OLS) choice, ownership structure, country, listing. Dependent Unweighted (equal weight/dichotomous) disclosure Index
and profitability. Dependent Unweighted (equal weight/dichotomous) disclosure Index 26 Naser et al(2002) Jordan Independent Company size, Liquidity, Market Capitalization, Gearing, Sales, Profitability, Number of shareholders, % of Government ownership, % of individual ownership, % of Foreign ownership, % of Arab ownership, Size of Auditors, Type of Industry, Profit Margin, Number of employees. Dependent Unweighted (equal weight/dichotomous) disclosure Index Multiple Linear Regression, Correlation and Univariate 27 Camfferman and Cooke(2002) United Kingdom and Netherlands Independent Industry type, size, net income margin, debt ratio, liquidity ratio, return on equity, and audit firm Dependent Unweighted (equal weight/dichotomous) disclosure Index nonparametric statistic and Regression analysis 28 Ferguson, Lam and Lee(2002) Hong Kong Independent Firm type (Local, H-Share, Red chip), Industry type, firm size, leverage, multiple listing. Dependent Unweighted (equal weight/dichotomous) disclosure Index Univariate and Linear OLS Regression 29 Eng and Mak(2003) Singapore Independent Managerial ownership, government ownership, proportion of outside directors, sixe, leverage, growth, industry, audit firm, analyst, profitability. Dependent Weighted disclosure Index OLS Regression 30 Glaum and Street (2003) Germany Independent Company size, Industry type, profitability, multinational, domicile, maturity, growth, growth options, choice, ownership structure, country, listing. Dependent Unweighted (equal weight/dichotomous) disclosure Index Univariate and Ordinary Least Square (OLS)
ACCOUNTING_DISCLOSURES_AND_CORPORATE_ATTRIBUTES.docx