VOLUNTARY REPORTING OF VALUE ADDED STATEMENTS IN SINGAPORE

摘要: This paper examines why a sample of Singaporean listed companies voluntarily report Value Added Statements (VASs) in their annual reports. Given prior studies regarding the factors motivating disclosure VASs Australia, this study seeks to compare its findings with those studies. The result suggests that decision VAS is positively related firm's interest coverage, size, and industry membership, which latter two variables, firm size are also found be significant Australian In addition, while effective taxation burden leverage predictors studies, they not study. Explanations advanced for differences results between countries.