Voluntary Disclosure In The Annual Reports Of Financially Distressed Companies In Indonesia
| Main Author: | Perpustakaan UGM, i-lib |
|---|---|
| Format: | Article NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2006
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/26557/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=9588 |
Daftar Isi:
- This Taper examines voluntary disclosure in the annadul reports financiailv distressed coyirp.(221 ieS in Indonesia. The disclosure score range is between . percent and 49 percent with the racan and median .ycare. of25 percent and 26 percent. respectively, en the onset of distress. Tire score is measured as the ratio of the toral ifermv dl.k.Jsed to the I:rally:UE.9Q possible items score applicable wthefirtn. Tie most disclosed items are in the category ref financal hid2lights and general corporate ir.rPrmation Whereas the three {edst disclosed iiimp concern protections, liquidity, and research and development. Moreover the resiolts of this study reveal that the level crf volal tory dr.rr.�Ira.srrre in Me financially distressed firms is higher than that in non-financially distressed firms. There is no significant difference betwecn the types of information disclosed by the 2 grottp...:. The statistical test,v core applied for various years. Consistent with indings irr previous studies, ibex size of the firm appears to be a posii variable significantly rffec fin A