Purpose – The purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting by Egyptian listed companies. Design/methodology/approach – The content analysis approach to examine the information cited by the largest Egyptian companies is...

Purpose – The purpose of this paper is to examine the association between corporate environmental disclosure (CED) and earnings management (EM) and the impact of corporate governance (CG) mechanisms on that association. Design/methodology/approach – The paper uses performance-matched...

Purpose – This paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and reporting in Egyptian companies. Design/methodology/approach – The paper draws on a questionnaire survey sent to managers and external auditors who were asked to provide...

Purpose – The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms. Design/methodology/approach – The paper uses...

Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for decline earnings growth firms. It seeks to inform regulators (and managers) about the potential benefits of increased disclosure and increased dividends to investors for...

Purpose – This paper aims to empirically explore the underlying factors that may affect the extent to which forward‐looking information is disclosed. Design/methodology/approach – This study uses a list of forward‐looking keywords to demonstrate the differences, if any, in the level of...

Purpose – The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms. Design/methodology/approach – The paper uses...

Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for decline earnings growth firms. It seeks to inform regulators (and managers) about the potential benefits of increased disclosure and increased dividends to investors for...

Purpose – The purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting by Egyptian listed companies. Design/methodology/approach – The content analysis approach to examine the information cited by the largest Egyptian companies is...

Purpose – The purpose of this paper is to examine the association between corporate environmental disclosure (CED) and earnings management (EM) and the impact of corporate governance (CG) mechanisms on that association. Design/methodology/approach – The paper uses performance‐matched...