Analysis on Disclosure and Transparency in Published Accounting Information of Pakistani Listed Companies

被引：0

作者：

Ali, Gohar ^{[1
]}

Ni, Zhiwei ^{[1
]}

Zhang, Chen ^{[1
]}

机构：

[1] Hefei Univ Technol, Sch Management, Hefei 230009, Anhui, Peoples R China

来源：

EDUCATION AND MANAGEMENT | 2011年 / 210卷

关键词：

corporate governance; financial accounting information; disclosure & transparency; Pakistani capital market; CORPORATE GOVERNANCE;

D O I：

暂无

中图分类号：

TP39 [计算机的应用];

学科分类号：

081203 ; 0835 ;

摘要：

This paper aims to analyze the published information by companies listed on Karachi Stock Exchange (KSE), Pakistan, for transparency & disclosure in order to check for the prevailing practices of corporate governances in the market. The published information from annual reports of 83 firms listed on KSE has been analyzed, using different performance measures in the form financial ratios. The ratios have regresses against market value for determination of any material relationship between these indicators and market valuation of these firms. We have found no significant link between these indicators and market valuation of stocks in our sample and concluded that thorough disclosure & transparency does not exist in these reports, which indicates poor corporate governance regime in the market. The market prices are mostly affected by speculations along with other macroeconomic and political factors.

引用

页码：555 / 563

页数：9

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