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In a society depending on real time information, corporate disclosure is crucial for the capital market efficiency. The … association between the voluntary disclosure level in annual reports and firm characteristics of more active 50 Egyptian companies … in the study are: firm size, auditor size, profitability, and firm's age. A disclosure checklist consisting of 60 …
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-related risk disclosure (CRRD) in the context of Egypt, and (ii) look into the moderating role of earnings quality (EQ) in such a … information asymmetry issues. This paper extends disclosure indexes by highlighting the frequent keywords of CRRD used in the …
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