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Publication Details
AFRICAN RESEARCH NEXUS
SHINING A SPOTLIGHT ON AFRICAN RESEARCH
business, management and accounting
The extent of financial disclosure and its determinants in an emerging capital market: The case of Egypt
International Journal of Accounting, Auditing and Performance Evaluation, Volume 3, No. 1, Year 2006
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Description
This paper uses panel data analysis to investigate the extent and determinants of disclosure levels of non-financial companies quoted on the Egyptian Stock Exchange. It distinguishes between private sector companies and public business sector companies in terms of company characteristics and disclosure practice. Results show gradual increases in disclosure levels, with a high compliance for mandatory disclosure, although the voluntary disclosure level was rather limited. Public business sector companies appear generally to disclose less information than private sector companies. Furthermore, more profitable companies disclose more information than less profitable ones. Results for firm size, gearing and stock activity are mixed. Copyright © 2006 Inderscience Enterprises Ltd.
Authors & Co-Authors
Hassan, Omaima A.G.
United Kingdom, Dundee
Abertay University
Egypt, Cairo
Ain Shams University
Giorgioni, Gianluigi
United Kingdom, Dundee
Abertay University
United Kingdom, Liverpool
Liverpool John Moores University
Romilly, Peter
United Kingdom, Dundee
Abertay University
Statistics
Citations: 127
Authors: 3
Affiliations: 3
Identifiers
Doi:
10.1504/IJAAPE.2006.010102
ISSN:
17408008
e-ISSN:
17408016
Study Locations
Egypt