Influence of Firms' Operational Characteristics and Corporate Governance Attributes on Forward-Looking Information Disclosure: An Empirical Study on Companies Listed on Egyptian Stock Exchange
| المصدر: | مجلة الدراسات التجارية المعاصرة |
|---|---|
| الناشر: | جامعة كفر الشيخ - كلية التجارة |
| المؤلف الرئيسي: | Ismail, Mawaheb Abdel-Aziz (Author) |
| المجلد/العدد: | ع11 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2021
|
| الشهر: | يناير |
| الصفحات: | 49 - 85 |
| ISSN: |
2356-9255 |
| رقم MD: | 1137746 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Forward-Looking Information | Firm Size | LeverageAudit Size | Profitability | Board Size | Board Independence | Audit Committee | Ownership Concentration
|
| رابط المحتوى: |
عدد مرات التحميل
34
| المستخلص: |
The paper examines the impact of firms' operational and corporate governance characteristics on forward-looking information disclosure for a sample of firms listed on the Egyptian Stock Exchange during the period from 2014 through 2019.1 predict that firm's operational characteristics, specifically, firm size, audit size, leverage, and profitability, positively affect forward- looking information disclosure level. It's further hypothesized that corporate governance attributes, specifically, board size, board independence, audit committee performance, and ownership structure, also affect forward-looking information disclosure level. Results reveal that firm size, audit size, profitability, and board size positively and significantly affect forward-looking information disclosure level, whereas the effect of board independence, audit committee, and ownership concentration appears negative, yet significant. Moreover, results uncover the insignificant impact of leverage on forward- looking information disclosure level. Further, sensitivity analyses support these results and indicate the dominance of quantitative forward-looking disclosure. |
|---|---|
| ISSN: |
2356-9255 |
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