Pengaruh karakteristik perusahaan terhadap luas pengungkapan sukarela
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Abstrak :
Disclosure theory suggest that voluntary disclosure reduces information asymmetry among investors by reducing transactions and information cost, which in turn reduces firms cost of capital. The advantages of voluntary disclosure should encourage the listed firms to present voluntary disclosure besides mandatory disclosure. In fact, many listed firm reluctant to present. Voluntary dimension of corporate disclosure involve the manifestation of free choice of the firm and its managers. Because of that, the purpose of this study is to reveal factors affecting voluntary disclosure levels for Indonesia firms listed in Jakarta stock exchange in 2005 & 2006.
No. Panggil
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Penerbit
Surabaya :
Fakultas Ekonomi Universitas Surabaya.,
2008