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Firm Characteristics and the Extent of Voluntary Disclosure : The Case of Egypt
Soliman, Mohammed - 2013
In a society depending on real time information, corporate disclosure is crucial for the capital market efficiency. The more disclosures a company makes, the more transparent becomes the information to investors, the lower becomes the information asymmetry and more credible the firms will be for...
Persistent link: https://www.econbiz.de/10013072279
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Perceptions of users and preparers towards corporate internet reporting : evidence from an emerging market
Ahmed, Ahmed H.; Elmaghrabi, Mohamed E.; Alhassoon, Omar Ali - In: Cogent business & management 10 (2023) 2, pp. 1-21
infrastructure, using the Internet for disclosure reasons in Egypt, and the qualitative attributes of beneficial accounting … participants regarded hard-copy annual reports as the primary source of corporate financial disclosure in Egypt, and CIR practices … Egypt. …
Persistent link: https://www.econbiz.de/10014504993
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The moderating role of online social media in the relationship between corporate social responsibility disclosure and investment decisions : evidence from Egypt
Magid, Ahmed Adbel; Hussainey, Khaled; Andrés Suárez, … - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-26
Despite the spread and progress in the literature related to the disclosure of corporate social responsibility (CSR) performance around the world as one of the most essential tools for achieving sustainable development in society, its value relevance is still uncertain. Using a survey approach...
Persistent link: https://www.econbiz.de/10014284770
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The ideal proxy statement
Larcker, David F.; Tayan, Brian - 2015
Institutional investors are highly dissatisfied with the quality of information that they receive about corporate governance policies and practices in the annual proxy. Across the board, they want proxies to be shorter, more concise, more candid, and less legal. The largest complaint involves...
Persistent link: https://www.econbiz.de/10011862054
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Complex disclosure
Jin, Ginger Zhe; Luca, Michael; Martin, Daniel; Suárez … - 2018
We present evidence that complex disclosure can result from the strategic incentives to shroud information. We implement an experiment where senders are required to report their private information truthfully but can choose how complex to make their reports. We find that senders use complex...
Persistent link: https://www.econbiz.de/10011931526
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Disseminating earnings disclosures via Twitter : empirical evidence from German listed firms
Riegel, Elias - 2022
Firms have increasingly used social media such as Twitter to disseminate corporate disclosures, particularly since the regulation of these platforms by the Securities and Exchange Commission (SEC) in 2013. However, research on social media dissemination is still limited. Even though a few...
Persistent link: https://www.econbiz.de/10013550103
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Economic consequences of announcing strategic alternatives : a voluntary disclosure's benefits and costs
Zha Giedt, Jenny - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2446-2476
Persistent link: https://www.econbiz.de/10014442843
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Exploring the moderating effects of corporate social responsibility performance under mimetic pressures : an international analysis
Zampone, Giovanni; Sannino, Giuseppe; García-Sánchez, … - In: Corporate social responsibility and environmental management 30 (2023) 1, pp. 53-65
Persistent link: https://www.econbiz.de/10014245494
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The Relationship between Firm Characteristics and Mandatory Disclosure Level : When Egyptian Accounting Standards Were First Adopted
Shehata, Nermeen F. - 2014
Egypt witnessed continuous developments in accounting regulations which led to a comprehensive set of Egyptian …
Persistent link: https://www.econbiz.de/10013053408
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Do Egyptian Listed Companies Support SDGs? Evidence From UNCTAD Guidance on Core Indicators Disclosures
Abdel-Meguid, Ahmed M.; Dahawy, Khaled M.; Shehata, … - 2021
), which span economic, institutional, social, and environmental areas. Overall, the results suggest that SDGD in Egypt is … transparency, corporate governance, and energy. We argue that Egypt has the legislative infrastructure and clear political will … regulatory enforcement. To the best of our knowledge, this is the first paper to address the status of SDGD in Egypt. Accordingly …
Persistent link: https://www.econbiz.de/10013225452