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The Relationship between Forward-Looking Disclosure and Market-Related Variables in the Annual Reports of Egyptian Firms Listed

المصدر: مجلة التجارة والتمويل
الناشر: جامعة طنطا - كلية التجارة
المؤلف الرئيسي: Baroma, Bassam Samir Mohamed (Author)
المجلد/العدد: ع4
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2021
الشهر: ديسمبر
الصفحات: 2 - 47
DOI: 10.21608/caf.2021.221114
ISSN: 1110-4716
رقم MD: 1233835
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Forward-Looking Disclosure | Market-Related Variables | Annual Reports | Egyptian Stock Exchange
رابط المحتوى:
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المستخلص: *Purpose: the main objective of this study is to test the relationship between numbers of variables represented the firm characteristics (market-related variables) and the extent of the level of voluntary disclosure (forward-looking disclosure) in the annual reports of Egyptian firms listed in Egyptian Stock Exchange. This study used empirically investigates hypothesized impact of market-related variables on the extent of forward-looking disclosure. *Design/methodology/approach: this study uses a list of forward- looking keywords to determine the differences in the level of forward looking disclosure between firms in different sectors. The sample included 49 non-financial firms listed in Egyptian Stock Exchange for the years 2017, 2018 and 2019. Statistical analysis is implemented using a multiple linear regression analysis. *Findings: the results show that audit firm size was significantly positively (in all the three years) with the level of forward-looking disclosure. However, industry type variable (which divided to: industries, cement, construction, petrochemicals and services), was found insignificantly association with the level of forward-looking information disclosed in the annual reports for all the three years. *Research limitations/implications: The results of this paper may be used by a number of users such as auditors, lenders and investors. These results may be beneficial for users when they are dealing with firms which have low profitability and high financial risk.

ISSN: 1110-4716