أثر التركز الصناعي على مستوى إفصاح الشركات في القطاعات الصناعية المختلفة

Abstract EN

Corporate Disclosure is considered one of the important issues which literature have shown interest in studying over the last few years.

Different studies have concentrated on studying varying levels of disclosure among companies in order to reach the important factors that affect it.

They found that one of the most important factors affecting the level of corporate disclosure was industrial concentration.

Highly concentrated industries were characterized by low level of corporate disclosure since such disclosure may lead to huge competitive damages to the firm.

It can also affect the company's competitive position because competitors will be able to use such important information against it which is called Proprietary costs of disclosure.

Therefore, this paper aims at analyzing and evaluating the previous studies which focused on studying the relationship between the industrial concentration and corporate disclosure in different industrial sectors.