{"id":"https://openalex.org/W3006618655","doi":"https://doi.org/10.1108/jfra-04-2019-0055","title":"Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC","display_name":"Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC","publication_year":2020,"publication_date":"2020-02-07","ids":{"openalex":"https://openalex.org/W3006618655","doi":"https://doi.org/10.1108/jfra-04-2019-0055","mag":"3006618655"},"language":"en","primary_location":{"id":"doi:10.1108/jfra-04-2019-0055","doi":"https://doi.org/10.1108/jfra-04-2019-0055","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-04-2019-0055","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"1985-2517","issn":["1985-2517","2042-5856"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3508255","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041867791","display_name":"Ayman E. Haddad","orcid":"https://orcid.org/0000-0002-6798-5612","observed_orcids":["https://orcid.org/0000-0002-6798-5612"]},"institutions":[{"id":"https://openalex.org/I75535952","display_name":"American University of Kuwait","ror":"https://ror.org/00w73cg32","country_code":"KW","type":"education","lineage":["https://openalex.org/I75535952"]}],"countries":["KW"],"is_corresponding":false,"raw_author_name":"Ayman E. Haddad","raw_affiliation_strings":["College of Business and Economics, The American University of Kuwait, Kuwait, Kuwait"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business and Economics, The American University of Kuwait, Kuwait, Kuwait","institution_ids":["https://openalex.org/I75535952"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5056748104","display_name":"Fatima Baalbaki Shibly","orcid":"https://orcid.org/0000-0002-0983-703X","observed_orcids":["https://orcid.org/0000-0002-0983-703X"]},"institutions":[{"id":"https://openalex.org/I75535952","display_name":"American University of Kuwait","ror":"https://ror.org/00w73cg32","country_code":"KW","type":"education","lineage":["https://openalex.org/I75535952"]}],"countries":["KW"],"is_corresponding":false,"raw_author_name":"Fatima Baalbaki Shibly","raw_affiliation_strings":["College of Business and Economics, American University of Kuwait, Safat, Kuwait"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Business and Economics, American University of Kuwait, Safat, Kuwait","institution_ids":["https://openalex.org/I75535952"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017548965","display_name":"Ruwaidah Haddad","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I85507684","display_name":"Yarmouk University","ror":"https://ror.org/004mbaj56","country_code":"JO","type":"education","lineage":["https://openalex.org/I85507684"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Ruwaidah Haddad","raw_affiliation_strings":["Department of Accounting, Yarmouk University, Irbid, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Yarmouk University, Irbid, Jordan","institution_ids":["https://openalex.org/I85507684"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.4419,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.96745974,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"18","issue":"2","first_page":"301","last_page":"324"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9648000001907349,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9648000001907349,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.019300000742077827,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0044999998062849045,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9919999837875366},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.9950000047683716},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.8040000200271606},{"id":"https://openalex.org/keywords/gulf-cooperation-council","display_name":"Gulf Cooperation Council","score":0.800000011920929},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9350000023841858},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.6859999895095825},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.7269999980926514},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9810000061988831},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9810000061988831},{"id":"https://openalex.org/keywords/efficiency","display_name":"efficiency","score":0.6209999918937683},{"id":"https://openalex.org/keywords/signaling-theory","display_name":"signaling theory","score":0.9120000004768372},{"id":"https://openalex.org/keywords/corporate-reporting","display_name":"corporate reporting","score":0.7310000061988831}],"concepts":[{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.8484356999397278},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8155115842819214},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7618438601493835},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7413866519927979},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.6716636419296265},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6217187643051147},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4867727756500244},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.4813597798347473},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.47138649225234985},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.45537102222442627},{"id":"https://openalex.org/C199226685","wikidata":"https://www.wikidata.org/wiki/Q1800351","display_name":"Inventory turnover","level":3,"score":0.4444776475429535},{"id":"https://openalex.org/C26077564","wikidata":"https://www.wikidata.org/wiki/Q1910318","display_name":"Turnover","level":2,"score":0.4433043301105499},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.41437458992004395},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2357119619846344},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.17586678266525269},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.08035266399383545},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1108/jfra-04-2019-0055","doi":"https://doi.org/10.1108/jfra-04-2019-0055","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-04-2019-0055","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"1985-2517","issn":["1985-2517","2042-5856"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"},{"id":"mag:3122618264","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3508255","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:eme:jfra00:jfra-04-2019-0055","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JFRA-04-2019-0055.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:jfrapp:jfra-04-2019-0055","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JFRA-04-2019-0055/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:3122618264","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3508255","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":83,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W192539603","https://openalex.org/W206890942","https://openalex.org/W782464232","https://openalex.org/W1480796469","https://openalex.org/W1506897854","https://openalex.org/W1526206440","https://openalex.org/W1527412032","https://openalex.org/W1542183466","https://openalex.org/W1553013644","https://openalex.org/W1554503759","https://openalex.org/W1554578678","https://openalex.org/W1568734137","https://openalex.org/W1593455549","https://openalex.org/W1597004636","https://openalex.org/W1606067706","https://openalex.org/W1607457311","https://openalex.org/W1917958291","https://openalex.org/W1964095394","https://openalex.org/W1966832651","https://openalex.org/W1971589599","https://openalex.org/W1975037547","https://openalex.org/W1975623658","https://openalex.org/W1978939777","https://openalex.org/W1983600988","https://openalex.org/W1985185334","https://openalex.org/W1987245422","https://openalex.org/W1991163711","https://openalex.org/W2001539082","https://openalex.org/W2002475444","https://openalex.org/W2003171699","https://openalex.org/W2008761026","https://openalex.org/W2008974923","https://openalex.org/W2010226903","https://openalex.org/W2011084095","https://openalex.org/W2020848494","https://openalex.org/W2038571129","https://openalex.org/W2039983013","https://openalex.org/W2042313572","https://openalex.org/W2044133943","https://openalex.org/W2047236462","https://openalex.org/W2050175305","https://openalex.org/W2051081520","https://openalex.org/W2052906241","https://openalex.org/W2065061024","https://openalex.org/W2066124661","https://openalex.org/W2069772414","https://openalex.org/W2082062131","https://openalex.org/W2086678531","https://openalex.org/W2088556288","https://openalex.org/W2093321572","https://openalex.org/W2094863662","https://openalex.org/W2096389044","https://openalex.org/W2096904872","https://openalex.org/W2102702142","https://openalex.org/W2113980857","https://openalex.org/W2114197993","https://openalex.org/W2119866455","https://openalex.org/W2124143065","https://openalex.org/W2125812939","https://openalex.org/W2130441486","https://openalex.org/W2146096306","https://openalex.org/W2172009909","https://openalex.org/W2183484149","https://openalex.org/W2199656591","https://openalex.org/W2323232920","https://openalex.org/W2333160015","https://openalex.org/W2335435347","https://openalex.org/W2465767550","https://openalex.org/W2476927105","https://openalex.org/W2485962578","https://openalex.org/W2593122468","https://openalex.org/W2752617332","https://openalex.org/W2776713454","https://openalex.org/W2886579662","https://openalex.org/W3042211156","https://openalex.org/W3121693921","https://openalex.org/W3123853992","https://openalex.org/W3124527940","https://openalex.org/W3125499115","https://openalex.org/W4245045968","https://openalex.org/W4285719527","https://openalex.org/W7036783812"],"related_works":["https://openalex.org/W2623437411","https://openalex.org/W2248496632","https://openalex.org/W4212780470","https://openalex.org/W2082062131","https://openalex.org/W2049871402","https://openalex.org/W3042713769","https://openalex.org/W2047236462","https://openalex.org/W3195286312","https://openalex.org/W2985224907","https://openalex.org/W2146096306"],"abstract_inverted_index":{"Purpose":[0],"The":[1,135,185,227,245],"purpose":[2],"of":[3,12,20,51,88,104,111,216,225,229,254,259],"this":[4,230],"study":[5,211,231,246],"is":[6,197,207],"to":[7,67,80,116,212,235,271],"investigate":[8,213],"the":[9,16,24,64,82,97,101,140,144,154,194,202,208,214,223,242,255,263],"voluntary":[10,36,86,102],"disclosure":[11,37,103,215],"accounting":[13,89,105,129,169,217],"ratios":[14,77,90,106,130,142,218],"in":[15,23,108,131,193,201,240,262],"corporate":[17,256],"annual":[18,109,133],"reports":[19,110],"manufacturing":[21,55,260],"firms":[22,56,113,261],"Gulf":[25],"Cooperation":[26],"Council":[27],"(GCC)":[28],"and":[29,38,46,57,91,163,177,219,238,249,265],"determines":[30],"whether":[31],"an":[32,252],"association":[33],"exists":[34],"between":[35,84],"firm-specific":[39,93],"characteristics":[40],"namely,":[41],"size,":[42],"profitability,":[43],"leverage,":[44],"liquidity":[45,176],"efficiency.":[47],"Design/methodology/approach":[48],"A":[49,69],"sample":[50],"53":[52],"GCC":[53,112,123,203,264],"listed":[54],"263":[58],"firm-year":[59],"observations":[60],"were":[61,114],"observed":[62],"over":[63],"period":[65,98],"2011":[66],"2015.":[68],"count":[70],"data":[71],"regression":[72],"(Poisson)":[73],"with":[74,168],"incident":[75],"rate":[76],"was":[78],"used":[79],"identify":[81],"relationship":[83],"firms\u2019":[85],"disclosures":[87],"other":[92],"characteristics.":[94],"Findings":[95],"During":[96],"under":[99],"review,":[100],"provided":[107],"found":[115],"be":[117,233,269],"exceedingly":[118],"low.":[119],"On":[120],"average,":[121],"a":[122],"company":[124],"discloses":[125],"at":[126],"most":[127,145],"two":[128],"its":[132,220],"reports.":[134],"results":[136,155],"also":[137,156],"show":[138],"that":[139,158,188],"profitability":[141],"are":[143,165],"popularly":[146],"reported":[147],"ones.":[148],"Controlling":[149],"for":[150],"family":[151],"board":[152],"domination,":[153],"reveal":[157],"structure-related":[159],"variables":[160,174,196],"(firm":[161],"size":[162],"leverage)":[164],"positively":[166],"associated":[167,243,273],"ratio":[170],"disclosures.":[171,184],"However,":[172],"performance-related":[173,195],"(profitability,":[175],"efficiency)":[178],"have":[179],"no":[180],"significant":[181],"effect":[182],"on":[183],"authors":[186],"conclude":[187],"signaling":[189],"theory":[190],"as":[191],"implied":[192],"not":[198],"strongly":[199],"supported":[200],"region.":[204],"Originality/value":[205],"This":[206],"first":[209],"known":[210],"determinants":[221],"within":[222],"context":[224],"GCC.":[226],"findings":[228],"could":[232],"beneficial":[234],"both":[236],"agents":[237],"principals":[239],"assessing":[241],"risks.":[244],"provides":[247],"regulators":[248],"market":[250],"participants":[251],"understanding":[253],"reporting":[257],"activities":[258],"who":[266],"accordingly":[267],"will":[268],"able":[270],"consider":[272],"policy":[274],"implementation.":[275]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-02-24T00:00:00"}