Corporate governance attributes, corporate risk disclosure and sustainability disclosure : Egyptian case
Author
Source
Scientific Journal for Accounting Researches
Issue
Vol. 2, Issue 2 (30 Jun. 2020), pp.1-64, 64 p.
Publisher
Suez Canal University Faculty of Commerce
Publication Date
2020-06-30
Country of Publication
Egypt
No. of Pages
64
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aims to analyze the impact of corporate governance on the both voluntary risk and sustainability disclosure.
I use the corporate governance attributes that are represented on board size, board independence, CEO duality, directors' ownership, blockholders' ownership, ownership concentration, and the audit committee.
Using 100 firm year observations I found a positive association between the board independence and the dependent variables risk and sustainability disclosure, and positive association between directors' ownership and the dependent variable sustainability disclosure without any effect on the risk disclosure.
Moreover, I found a negative relationship between CEO duality and blockholder ownership as predictors and the dependent variables risk and sustainability disclosure.
Furthermore, never have I found any relationship between the board size, ownership concentration and audit committee as predictors and the dependent variables risk and sustainability disclosure.
American Psychological Association (APA)
al-Brashi, Ahmad Mahmud Ahmad. 2020. Corporate governance attributes, corporate risk disclosure and sustainability disclosure : Egyptian case. Scientific Journal for Accounting Researches،Vol. 2, no. 2, pp.1-64.
https://search.emarefa.net/detail/BIM-1261071
Modern Language Association (MLA)
al-Brashi, Ahmad Mahmud Ahmad. Corporate governance attributes, corporate risk disclosure and sustainability disclosure : Egyptian case. Scientific Journal for Accounting Researches Vol. 2, no. 2 (2020), pp.1-64.
https://search.emarefa.net/detail/BIM-1261071
American Medical Association (AMA)
al-Brashi, Ahmad Mahmud Ahmad. Corporate governance attributes, corporate risk disclosure and sustainability disclosure : Egyptian case. Scientific Journal for Accounting Researches. 2020. Vol. 2, no. 2, pp.1-64.
https://search.emarefa.net/detail/BIM-1261071
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1261071