The intention of this paper is to shed light on the analysis of financial disclosure through the integration of requirement levels. This in return will lead to the development of a general applicable evaluation methodology based on Bloom's taxonomy system. Therefore, it will be possible to...

Recent economic reforms in Egypt have significantly improved its macroeconomic indicators and financial sector. Banks have witnessed significant merger and acquisition activity as a result of these reforms in attempts to privatize and strengthen the banking sector. This study measures the...

Although negative interest rates have been a phenomenon observed in capital markets for years, little research has been done on the impact of negative interest rates on stock option valuations. This paper shows that the fundamental assumption of equivalence between American and European call...