Almhuob Muftah, Imad H. and Yuserrie, Zainuddin (2023) Shedding Light on Voluntary Forward-Looking Information Disclosure: An International Comprehensive Literature Review. International Journal of Academic Research in Business and Social Sciences (IJARBSS), 13 (12). ISSN 2222-6990. (Published)
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Abstract
The current study aims to review the global body of literature concerning Forward-Looking Information Disclosure (FLID). Previous studies on FLID were categorised and evaluated based on five distinct themes: antecedents, measurements, determinants, characteristics, and consequences. Within this investigation, we have recognised methodological concerns, prospects for future research, and implications. The highlighted concerns pertain to the measurements of FLID and the empirical models used in prior studies. Our review uncovers several areas that warrant further investigation. The present study contributes valuable insights to the accounting literature. These insights hold potential implications for researchers, investors, managers, regulatory bodies, and policymakers, as they can aid in improving information quality and promoting greater transparency in annual report narratives.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Voluntary disclosure, Annual report narratives, Forward-looking information disclosure, governance, IFRS, Endogeneity. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Faculty/Division: | Faculty of Industrial Management Institute of Postgraduate Studies |
| Depositing User: | Miss Amelia Binti Hasan |
| Date Deposited: | 22 Dec 2023 01:42 |
| Last Modified: | 22 Dec 2023 01:42 |
| URI: | http://umpir.ump.edu.my/id/eprint/39512 |
| Download Statistic: | View Download Statistics |
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