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This study explores whether an information gap exists for six types of corporate disclosure in Egypt, where International Accounting Standards (IAS) apply but penalties for non-compliance are limited. It also investigates whether low compliance with mandatory disclosure can be explained by low...
Persistent link: https://www.econbiz.de/10010670377
Purpose – The purpose of this paper is to ascertain financial analysts' views regarding the usefulness of a number of items of accounting information via a postal survey. This usefulness is explored in the context of the Egyptian capital market. In addition the usefulness of different types of...
Persistent link: https://www.econbiz.de/10008492081
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...
Persistent link: https://www.econbiz.de/10014839399
Purpose – The purpose of this paper is to ascertain financial analysts' views regarding the usefulness of a number of items of accounting information via a postal survey. This usefulness is explored in the context of the Egyptian capital market. In addition the usefulness of different types of...
Persistent link: https://www.econbiz.de/10014988258