The Relationship between Firm-Level Factors and Disclosure Index Scores between the Australian and Taiwan companies

Firm-Level Factors and Disclosure Index Scores between the Australian and Taiwan companies
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Institution Affiliation
The analysis of the firm-level disclosure factors accounts for company size, leverage, business segments, the capacity of equity generation, foreign listings, portion of the small market segment, top shareholders’ portion, and the presence of administrative strategies. Based on the drill down disclosure index, a score of 1 indicates that the organization discloses all the information as required in law.
The current disclosure of Australia is 0.8 (CRSHub, 2018) while that of Taiwan is 1 (Index Mundi, 2018). The disclosure index showed accounts for the national total. However, this is with respect to the outlined factors of analysis. The profitability of the companies in both Australia and Taiwan is 0.11 which is positive but a weak correlation for the expected against the disclosed information. On other factors, the total firm size is 0.4667 indicating positive drill-down disclosure index.
Some of the notable indices in terms of positive interaction with the level of disclosure needed include overseas’ sales which are reported at the level of 0.545. The least recorded level of indices is registered under a number of notes on the financial statement which has a negative score of -0.277. The disclosure on the factor of top shareholder portion has a negative score indicating poor rating in information provision to in the financial reporting. Direc…