교보문고

학술논문

An empirical study of the relationship between voluntary accounting disclosures and Mongolian listed companies’ characteristics

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영문명
발행기관: 대한경영교육학회
저자명: Ernest Nweke Bavuudorj Enkhtuya Khurelbaatar Selenge
간행물 정보: 『경영교육저널』제28권 제1호, 49~60쪽, 전체 12쪽
주제분류: 경제경영 > 경영학
파일형태: PDF
발행일자: 2017.06.30

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1:1 문의

국문 초록

영문 초록

This study centers on the relationship between voluntary accounting disclosures by Mongolian listed firms in their annual reports and company characteristics. The purpose is to empirically investigate the extent to which company characteristics; profitability, leverage, board size, audit firm size, proportion of independent directors, firm size and listing age, influence voluntary accounting disclosure practices of Mongolian Stock Exchange listed firms. Results of analyses carried out provide evidence of significant association between some firm characteristics and voluntary accounting disclosure in Mongolia but not all of them. Profitability, leverage, audit firm size and age of company are shown to be the key factors that influence voluntary accounting disclosure of listed firms in Mongolia. Board size, proportion of independent directors and firm size are of no significance in MSE listed firms. Precisely, there is evidence that profitability and leverage have a negative relationship with voluntary disclosure while audit firm size and age of company have a positive relationship with voluntary disclosure in Mongolian Stock Exchange listed firms. Other variables; board size, proportion of independent directors and firm size were found not to have any association with voluntary disclosure in annual reports of Mongolian. The results of the Delphi method survey of professionals and structured interview are largely in agreement with the multiple regression results corroborating its findings with negligible variations.