In Egypt, as one of the emerging markets, mandatory disclosure of financial information on annual reports has attracted … the major reason behind the low disclosure practices found in Egypt overcoming the efforts exerted by regulators … the attention of many researchers. Results of prior studies analyzing disclosure level concluded that mandatory financial …

superior information-processing ability and trade purely to exploit it. The disclosure of financial information induces a trade … disclosure of fundamentals and trading transparency. Issuers may either under- or over-provide information compared to the …

evidence that efficient financial disclosure could boost the performance and evaluation of firms as well as whether these …The objective of this study is to examine and synthesize the existing literature on financial disclosure by financial …