Abstract
to establish whether there
is any relationship between the extent of TBL reporting and a variety of factors used in
previous studies conducted in more developed countries. By using a non-probability sampling
method, the top 50 listed companies were sampled based on their 2010 annual reports.
Statistical analysis (descriptive, multiple regression, independent samples t-tests, and
ANOVA), was employed to analyse the extent of reporting found and the relationship
between TBL disclosure based on a measured score and ten characteristics influencing
disclosure identified in previous studies.The findings show that there are statistically
significant differences between the TBL reporting scores of high and low profile companies.
There are also significant differences in reporting based on industry groups. Although the
results did not indicate any relationship between TBL disclosure scores and the various
factors considered in previous studies, there was a correlation between the age, type of
business, and liquidity of companies and their economic information reporting score as well
as between the size, risk, and profitability of the company and the environmental information
disclosure score.