Purpose – This paper seeks to understand the processes of setting accounting standards in a developing country in transition, namely Egypt. It explores the social, political as well as economic forces that underlie the development of financial accounting regulations implemented throughout two...

Purpose – The purpose of this paper is to examine the extent of corporate governance reporting by United Arab Emirates (UAE) listed corporations. Design/methodology/approach – The paper reports on the study of annual reports of 95 UAE listed corporations representing the major economic...

Purpose – The purpose of this paper is to investigate the effect of corporate governance mechanisms on the financial performance of the United Arab Emirates (UAE) listed firms. Design/methodology/approach – Relying on a sample of 95 UAE listed firms affiliated to financial and non-financial...

The purpose of this article is to analyze the process of restructuring the Egyptian public health sector according to the new mode of governance principles and the concomitant dilemmas in the process. Based on an interpretative methodology, the findings of this research indicate that (a) despite...

We investigate the relationship between annual reports’ text readability and bank risk-taking in the Gulf Cooperation Council countries. By using the Flesh-Reading-Ease score and the Flesh–Kincaid Grade score, we find that easy-to-read annual reports are associated with a higher probability...

Using content analysis we evaluate the determinants of corporate risk disclosure in a sample of 424 publicly traded firms in the Gulf Cooperation Council countries. We hypothesize that corporate risk disclosure will be lower in Islamic financial institutions when compared to conventional...