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Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: the case of Kuwait

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  • Issa Dawd
  • Lanouar Charfeddine

Abstract

This paper examines the relationship between corporate disclosure and firm performance for the case of listed companies in the Kuwait Stock Exchanges (KSE). Our sample contains 51 non-financial firms that represent 42% of the total number of listed companies in Kuwait. The empirical results show that the linear relationship between aggregate, mandatory and voluntary disclosure and firm performance is not significant, while there is strong evidence for nonlinear relationship between the disclosure types and firm performance proxies. Specifically, we found strong evidence of U-shaped relationship between corporate disclosure and firm performance. Moreover, we found that the relationship between disclosure and firm performance is not governed by the firm size variable.

Suggested Citation

  • Issa Dawd & Lanouar Charfeddine, 2019. "Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: the case of Kuwait," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 15(1), pages 31-56.
    • Handle: RePEc:ids:ijaape:v:15:y:2019:i:1:p:31-56
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    Cited by:

    1. Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).

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