Voluntary Accounting Disclosures And Listed Companies' Characteristics. An empirical perspective on Mongolian Stock Exchange listed companies

      Аннотация: Ample literature exists in respect of voluntary accounting disclosure by listed companies and factors that influence and possibly explain the extent of such disclosure especially in developed countries. Nonetheless, the situation is remarkably different in developing nations including Mongolia where there exists little or no research in this area currently. This book examines the relationship between voluntary accounting disclosures by Mongolian Stock Exchange (MSE) listed companies 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. It is a pioneer work on disclosure practices of MSE listed companies utilizing data for the top 20 index companies which represent over 95% of the market capitalization. This work is especially resourceful for undergraduate and postgraduate researchers, lecturers, policy makers, MSE listed firms and regulators.

Ключевые слова: Voluntary disclosures, corpoarte governance, stock exchange, company characteristics, Listed Companies