Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company

• Main Authors: Nugraheni, Peni, Annuar, Hairul Azlan
• Format: Conference or Workshop Item
• Language: English
• Published: 2011
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/3490/1/Voluntary_disclosure_and_company_characteristics_of_Indonesian_listed_company.pdf; http://irep.iium.edu.my/3490/; http://www.iium.edu.my/intacv/

This research attempts to investigate the extent of voluntary disclosure in the annual reports of Shariah compliant companies listed in Indonesian Stock Exchange and compare it with non-Shariah compliant companies. Voluntary disclosures were measured using 30 items of disclosure index developed by K...