The Impact of Corporate Governance Structure on the Readability of Board of Directors Report in Egyptian Environment
| المصدر: | مجلة البحوث المحاسبية |
|---|---|
| الناشر: | جامعة طنطا - كلية التجارة - قسم المحاسبة |
| المؤلف الرئيسي: | Ezat, Amr Nazieh (Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2019
|
| الشهر: | ديسمبر |
| الصفحات: | 38 - 71 |
| DOI: |
10.21608/abj.2019.126565 |
| ISSN: |
2682-3446 |
| رقم MD: | 1019462 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Egypt | Readability | Corporate Governance | LIX Formula
|
| رابط المحتوى: |
عدد مرات التحميل
47
| المستخلص: |
The main purpose of this study is to investigate the impact of corporate governance structure on the readability of Egyptian board of directors' reports. The sample includes all EGX100 companies listed from 2013 to 2015, and the. study uses multiple regression analysis to test the main hypotheses. Readability level is measured by applying the LIX formula, which suits the Egyptian, context. The results demonstrate that board reports for EGX100 companies are complex and hard to read. In addition, four corporate governance variables, namely separation between CEO and chairman roles, number of board of directors' meetings, foreign board members, and number of audit committee meetings have an impact on the readability level of board reports for EGX100 companies. Further, all control variables except company performance are significantly associated with readability. Greater awareness of the complex style of disclosure reports is crucial for emerging markets to easily convey the required information and enhance communication with stakeholders. Based on the limited literature addressing readability, the current study contributes by investigating the impact of corporate governance structure on readability of corporate board of directors' reports in an emerging market. |
|---|---|
| ISSN: |
2682-3446 |
عناصر مشابهة
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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
بواسطة: Ezat, Amr Nazieh منشور: (2019) -
Gross Profit Manipulation through Classification Shifting: Evidence from the Egyptian Environment
بواسطة: Ezat, Amr Nazieh Mahmoud منشور: (2021) -
CORPORATE GOVERNANCE OWNERSHIP STRUCTURE AND COST STICKINESS : EVIDENCE FROM EGYPT
بواسطة: Ezat, Amr Nazieh Mahmoud منشور: (2014) -
RISK DISCLOSURE FOR EGX 100 EGYPTIAN LISTED COMPANIES : TRENDS DETERMINANTS AND CONSEQUENCES
بواسطة: Ezat, Amr Nazieh Mahmoud منشور: (2014) -
The Board of Directors of Public Companies : A Comparative Analysis of the Corporate Governance Framework in Relation to the Structure and Responsibilities of the Board of Directors in the State of Qatar and Australia , Measured Against the OECD Principles of Corporate Governance 2004 as an International Benchmark
بواسطة: Sharar, Zain Alabdin منشور: (2010)
