TY - JOUR
T1 - A Comparative Study of Voluntary Accounting Disclosures Between U.S. and Non-U.S. Airline Companies
AU - Zarb, Bert J.
N1 - Bert J. Zarb Embry-Riddle Aeronautical University ABSTRACT The reporting of voluntary disclosures of accounting information is believed to increase financial transparency and boost shareholder confidence. In a rapidly changing business environment, more companies are choosing to voluntarily disclose accounting information as they believe that such disclosures give them a competitive advantage.
PY - 2014
Y1 - 2014
N2 - The reporting of voluntary disclosures of accounting information is believed to increase financial transparency and boost shareholder confidence. In a rapidly changing business environment, more companies are choosing to voluntarily disclose accounting information as they believe that such disclosures give them a competitive advantage. This study examines whether U.S. airline companies voluntarily disclose financial information more than non-U.S. airline companies. This study is a follow-up to the author's previous paper which examined the voluntary accounting disclosures in the airline industry. This study shows that, on average, U.S. airline companies voluntarily disclose accounting information more than non-U.S. airline companies. The study also shows that the differences in voluntary accounting disclosures between U.S. and non-U.S. companies are not statistically significant.
AB - The reporting of voluntary disclosures of accounting information is believed to increase financial transparency and boost shareholder confidence. In a rapidly changing business environment, more companies are choosing to voluntarily disclose accounting information as they believe that such disclosures give them a competitive advantage. This study examines whether U.S. airline companies voluntarily disclose financial information more than non-U.S. airline companies. This study is a follow-up to the author's previous paper which examined the voluntary accounting disclosures in the airline industry. This study shows that, on average, U.S. airline companies voluntarily disclose accounting information more than non-U.S. airline companies. The study also shows that the differences in voluntary accounting disclosures between U.S. and non-U.S. companies are not statistically significant.
KW - airline industry
KW - financial disclosures
KW - voluntary accounting disclosures
KW - transparency in organizations
UR - http://www.iabpad.com/a-comparative-study-of-voluntary-accounting-disclosures-between-u-s-and-non-u-s-airline-companies/
M3 - Article
VL - 9
JO - International Journal of Business, Accounting, and Finance
JF - International Journal of Business, Accounting, and Finance
ER -