An empirical investigation of the extent of non-mandatory corporate disclosures in annual reports of companies listed on the Singapore Stock Exchange.
Abraham, P. K.
Date of Issue1995
College of Business (Nanyang Business School)
Legal requirements and accounting standards lay down the minimum level of corporate disclosure to be satisfied by listed companies in Singapore. Beyond the minimum required, different Singapore listed companies have been observed to take different stances in the extent that they make non-mandatory corporate disclosures, particularly those that are of a non-financial nature.
NANYANG TECHNOLOGICAL UNIVERSITY