Ismail, Tariq H.; Shehata, Nermeen F. - In: International Journal of Economics and Accounting 3 (2012) 3/4, pp. 264-275
In Egypt, as one of the emerging markets, mandatory disclosure of financial information on annual reports has attracted …, nature of the capital market, prevailing culture, and accounting practices. Our analysis suggests that secretive culture is … the major reason behind the low disclosure practices found in Egypt overcoming the efforts exerted by regulators …