Abstract: This study investigates the factors that may affect the extent of
corporate forward-looking disclosure. The study has used a forward-looking
disclosure index of 56 items and applies the qualitative data analysis miner
(QDA miner) as a software package to measure the amount of forward-looking
information disclosed by a sample of Bahraini listed companies in the period
2010–2013. QDA miner has used mainly for coding and analysing the
collection of text data. The study employs statistical analysis to examine the
relationship between corporate forward-looking disclosure and five firm
characteristics (firm size, financial leverage, sector type, profitability, and
liquidity). The backward regression analyses show that financial leverage and
firm size are found to be significant; however, sector type, profitability, and
liquidity are found to have insignificant association with the level of corporate forward-looking disclosure. |
