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The association between impression management and financial performance in the boards of directors' annual reports for Egyptian listed companies : the moderating effect of the ceo's power
المؤلف
المصدر
العدد
المجلد 23، العدد 3 (31 أكتوبر/تشرين الأول 2019)، ص ص. 1-48، 48ص.
الناشر
تاريخ النشر
2019-10-31
دولة النشر
مصر
عدد الصفحات
48
التخصصات الرئيسية
الموضوعات
الملخص EN
This study extends the previous study about the disclosure narrative field through examining the bidirectional association between Disclosure Tone (DP) and Financial Performance (FP) in respect of the Egyptian EGX 100 listed companies during the period from 2013 to 2017.
Further, this study seeks to explore the expected effect of the CEO's power on the association between DT and FP in the Egyptian context.
This study ran twelve Ordinary Least Square (OLS) models to test the research hypotheses.
Further, it calculated the number of the statements, related to the disclosure tone in the board of directors' annual reports, through manual analysis of their content.
In addition, this study used Tobin's Q method to measure FP.
CEO power was captured by using an aggregated index which included six CEO power variables in the Egyptian environment.
The findings reveal that there is a bidirectional relationship between DT and FP.
Moreover, CEO power has a significant effect on the association between DT and FP.
Due to few studies having examined the bidirectional between DT and FP in the developing countries, this study contributes to the accounting field by examining such a construct in the Egyptian context.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Izat, Amr Nazih. 2019. The association between impression management and financial performance in the boards of directors' annual reports for Egyptian listed companies : the moderating effect of the ceo's power. Accounting Thought،Vol. 23, no. 3, pp.1-48.
https://search.emarefa.net/detail/BIM-1223907
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Izat, Amr Nazih. The association between impression management and financial performance in the boards of directors' annual reports for Egyptian listed companies : the moderating effect of the ceo's power. Accounting Thought Vol. 23, no. 3 (2019), pp.1-48.
https://search.emarefa.net/detail/BIM-1223907
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Izat, Amr Nazih. The association between impression management and financial performance in the boards of directors' annual reports for Egyptian listed companies : the moderating effect of the ceo's power. Accounting Thought. 2019. Vol. 23, no. 3, pp.1-48.
https://search.emarefa.net/detail/BIM-1223907
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
-
رقم السجل
BIM-1223907
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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