Purpose: There has been an ongoing call from various groups of stakeholders for social and environmental practices to be integrated into companies’ operations. A number of companies have responded by engaging in socially and environmentally responsible activities, while others choose not to...

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...

Purpose: This paper aims to examine how capital investment projects are appraised in Lebanon; whether the risk is incorporated into this process by Lebanese firms and the impact of political risk on the capital budgeting process. Design/methodology/approach: This paper uses a questionnaire...

This dissertation examines the impact of the dividend announcement on the share prices of a large sample of UK firms within a multiple signal setting. The dividend announcement is viewed as simply one among many signals which are emitted by firms to convey new information about company...

One of the most important decisions which boards of directors face is whether to force a member of the top management team to leave the company and replace him (her) with a successor. The decision effects individuals inside and outside the organisation; for example, the share price may fall if...

Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International Financial Reporting Standard (IFRS) 8. This was the first standard...

Purpose: Studies on Islamic calendar anomalies in financial markets tend to apply quantitative analysis to historic share prices. Surprisingly, there is a lack of research investigating whether the participants of such markets are aware of these anomalies and whether these anomalies affect...

Purpose – The purpose of this paper is to examine the issues faced by institutional investors looking to invest in the Central and Eastern European (CEE) region. In particular, the paper seeks to ascertain the views of practitioners on the reasons for undertaking CEE investment, the structures...

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...

The results of this paper reveal a significantly negative relationship between the equity stake owned by a senior executive and the likelihood that this executive will be removed from office. We also establish the existence of a strong positive relationship between poor company performance and...