Influence of firms' operational characteristics and corporate governance attributes on forward-looking information disclosure : an empirical study on companies listed on egyptian stock exchange
المصدر
Journal of Contemporary Commercial Studies
العدد
المجلد 7، العدد 11 (31 يناير/كانون الثاني 2021)، ص ص. 49-86، 38ص.
الناشر
تاريخ النشر
2021-01-31
دولة النشر
مصر
عدد الصفحات
38
التخصصات الرئيسية
الموضوعات
الملخص EN
The paper examines the impact of firms' operational and corporate governance characteristics on forward-looking information disclosure for a sample of firms listed on the Egyptian Stock Exchange during the period from 2014 through 2019.
I predict that firm's operational characteristics, specifically, firm size, audit size, leverage, and profitability, positively affect forward-looking information disclosure level.
It's further hypothesized that corporate governance attributes, specifically, board size, board independence, audit committee performance, and ownership structure, also affect forward-looking information disclosure level.
Results reveal that firm size, audit size, profitability, and board size positively and significantly affect forward-looking information disclosure level, whereas the effect of board independence, audit committee, and ownership concentration appears negative, yet significant.
Moreover, results uncover the insignificant impact of leverage on forward-looking information disclosure level.
Further, sensitivity analyses support these results and indicate the dominance of quantitative forward-looking disclosure
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Ismail, Mawahib Abd al-Aziz. 2021. Influence of firms' operational characteristics and corporate governance attributes on forward-looking information disclosure : an empirical study on companies listed on egyptian stock exchange. Journal of Contemporary Commercial Studies،Vol. 7, no. 11, pp.49-86.
https://search.emarefa.net/detail/BIM-1251078
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Ismail, Mawahib Abd al-Aziz. Influence of firms' operational characteristics and corporate governance attributes on forward-looking information disclosure : an empirical study on companies listed on egyptian stock exchange. Journal of Contemporary Commercial Studies Vol. 7, no. 11 (Jan. 2021), pp.49-86.
https://search.emarefa.net/detail/BIM-1251078
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Ismail, Mawahib Abd al-Aziz. Influence of firms' operational characteristics and corporate governance attributes on forward-looking information disclosure : an empirical study on companies listed on egyptian stock exchange. Journal of Contemporary Commercial Studies. 2021. Vol. 7, no. 11, pp.49-86.
https://search.emarefa.net/detail/BIM-1251078
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
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رقم السجل
BIM-1251078
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر