Hassan, Omaima A.G.; Giorgioni, Gianluigi; Romilly, Peter; … - In: African Journal of Accounting, Auditing and Finance 1 (2012) 4, pp. 338-358
This study explores whether an information gap exists for six types of corporate disclosure in Egypt, where International Accounting Standards (IAS) apply but penalties for non-compliance are limited. It also investigates whether low compliance with mandatory disclosure can be explained by low...