Corporate Voluntary Disclosures in Emerging Markets: Empirical Evidence From the GCC Equity Markets

In their path of searching for additional sources information better-informed decision-making process, market participants are presented with Voluntary disclosures. This paper aims at examining the determinants voluntary disclosures in GCC countries. A cross-sectional multiple regression analysis a sample size 74 listed firms from equity markets shows that leverage and economic sectors dominated mainly by “Real Estate” “Services/Insurance”, have statistically significant impact on disclosure. remarkable finding this indicates profitability variable measured terms return (ROE) significantly explains variation disclosure score all except “Services/Insurance” one.