The Impact of Corporate Governance, Future News and Level of Impression Management on Forward-Looking Information: An Empirical Study on Companies Listed in Egyptian Stock Exchange
| المصدر: | مجلة الإسكندرية للبحوث المحاسبية |
|---|---|
| الناشر: | جامعة الإسكندرية - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Baroma, Bassam Samir Mohamed (Author) |
| المجلد/العدد: | مج2, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الصفحات: | 37 - 77 |
| DOI: |
10.21608/ALJALEXU.2018.58020 |
| ISSN: |
2682-3144 |
| رقم MD: | 1026058 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Content Nalysis | Impression Management | Corporategovernance | Forward-Looking Information | Annual Results Press Release
|
| رابط المحتوى: |
عدد مرات التحميل
9
| LEADER | 02671nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1763716 | ||
| 024 | |3 10.21608/ALJALEXU.2018.58020 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |a Baroma, Bassam Samir Mohamed |e Author |9 556023 | ||
| 245 | |a The Impact of Corporate Governance, Future News and Level of Impression Management on Forward-Looking Information: |b An Empirical Study on Companies Listed in Egyptian Stock Exchange | ||
| 260 | |b جامعة الإسكندرية - كلية التجارة - قسم المحاسبة والمراجعة |c 2018 | ||
| 300 | |a 37 - 77 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b Extant research to date presents mixed views on whether a for-ward-looking disclosure is considered informative or opportunistic. So, the paper examines the association between disclosure of for-ward-looking information in Annual Result Press Releases (ARPRs) and (i) the existence of future news about the firm, (ii) the quality of firm corporate governance, and (iii) the level of impression management. Prospective disclosure is not the main content of AR-PRs, which provides a summary of previous year earnings. Thus, the inclusion of forward- looking information in the ARPR represents a strategic decision. The paper depends on hand- collected ARPRs issued by Egyptian listed companies. It found that the level of prospective information in ARPRs is positively associated with the level of quantitative impression management in the release. Fascinatingly, companies with future good news are less likely to include forward-looking information in their press releases. This indicates that (positive) prospective information is used as an impression management tool. The paper shows that negative forward-loo-king information is almost non-existent, and companies prefer qualitative forecasts when they refer to negative results. Finally, the paper provides evidence on corporate governance mechanisms that are associated to this type of disclosure. | ||
| 653 | |a تحلیل المحتوى |a حوکمة الشرکات |a المعلومات التطلعیة |a البورصة المصریة | ||
| 692 | |b Content Nalysis |b Impression Management |b Corporategovernance |b Forward-Looking Information |b Annual Results Press Release | ||
| 773 | |4 إدارة الأعمال |6 Business |c 012 |e Alexandria Journal of Accounting Research |f Maǧallaẗ Al-Iskandariyyaẗ Lil Buẖūṯ Al-Muḥāsabiyyaẗ |l 002 |m مج2, ع2 |o 2090 |s مجلة الإسكندرية للبحوث المحاسبية |v 002 |x 2682-3144 | ||
| 856 | |n https://aljalexu.journals.ekb.eg/article_58020.html |u 2090-002-002-012.pdf | ||
| 930 | |d y |p y | ||
| 995 | |a EcoLink | ||
| 999 | |c 1026058 |d 1026058 | ||
عناصر مشابهة
-
The Impact of Corporate Governance Charactristics and Independent Directors on Voluntary Disclosure: An Empirical Study on Companies listed in Egyptian Stock Exchange
بواسطة: Baroma, Bassam Samir Mohamed منشور: (2018) -
The Impact of Corporate Social Responsibility on Firm Value and Financial Performance: An Empirical Study on Companies Listed in Egyptian Stock Exchange
بواسطة: Baroma, Bassam Samir Mohamed منشور: (2017) -
The Impact of Forward-Looking Disclosure on the Performance-Related Variables in the Annual Reports of Egyptian Firms Registered in the Stock Exchange
بواسطة: Baroma, Bassam Samir Mohamed منشور: (2024) -
Influence of Firms' Operational Characteristics and Corporate Governance Attributes on Forward-Looking Information Disclosure: An Empirical Study on Companies Listed on Egyptian Stock Exchange
بواسطة: Ismail, Mawaheb Abdel-Aziz منشور: (2021) -
The Relationship between Forward-Looking Disclosure and Performance-Related Variables in the Annual Reports of Listed Egyptian Firms
بواسطة: Baroma, Bassam Samir Mohamed منشور: (2022)
