Hassan, Omaima A.G.; Giorgioni, Gianluigi; Romilly, Peter; … - In: Journal of Accounting in Emerging Economies 1 (2011) 1, pp. 33-52
Purpose – This paper seeks to examine the association between corporate voluntary disclosure and systematic (market or beta) risk for a sample of Egyptian listed companies. Design/methodology/approach – Using panel data analysis, beta is regressed on the level of voluntary disclosure and the...