The purpose of this paper is to investigate the impact of market and organizational determinants on the level and content of disclosure in board of director’s commentary of Egyptian listed companies, and the role of such disclosure in improving the benefit of accounting information provided to users of financial reports. The paper uses a disclosure index developed by the researcher, which is based upon the information categories required in accordance with the listing rules of the Egyptian Stock Exchange securities, and IFRS practice statement (management commentary). The results of the field study indicate that the level of disclosure in management commentary ranges from low to moderate level. There is no significant relationship between a Company's disclosure level and profitability and competition intensity, while these relationship is significant for Company’s size.
Saleh, T. M. M. (2017). The Effect of Regulatory and Market Determinants on the Disclosure in the Board Report with a Field Study on Egyptian Companies. Journal of Alexandria University for Administrative Sciences, 54(2), 143-192. doi: 10.21608/acj.2017.44705
MLA
Tamer Mahmoud Mohamed Saleh. "The Effect of Regulatory and Market Determinants on the Disclosure in the Board Report with a Field Study on Egyptian Companies", Journal of Alexandria University for Administrative Sciences, 54, 2, 2017, 143-192. doi: 10.21608/acj.2017.44705
HARVARD
Saleh, T. M. M. (2017). 'The Effect of Regulatory and Market Determinants on the Disclosure in the Board Report with a Field Study on Egyptian Companies', Journal of Alexandria University for Administrative Sciences, 54(2), pp. 143-192. doi: 10.21608/acj.2017.44705
VANCOUVER
Saleh, T. M. M. The Effect of Regulatory and Market Determinants on the Disclosure in the Board Report with a Field Study on Egyptian Companies. Journal of Alexandria University for Administrative Sciences, 2017; 54(2): 143-192. doi: 10.21608/acj.2017.44705
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