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|3 10.21608/caf.2021.221114
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| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|a Baroma, Bassam Samir Mohamed
|e Author
|9 556023
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|a The Relationship between Forward-Looking Disclosure and Market-Related Variables in the Annual Reports of Egyptian Firms Listed
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| 260 |
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|b جامعة طنطا - كلية التجارة
|c 2021
|g ديسمبر
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| 300 |
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|a 2 - 47
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| 336 |
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|a بحوث ومقالات
|b Article
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|b *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.
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| 653 |
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|a الإفصاح التطلعي
|a التقارير السنوية
|a المتغيرات السوقية
|a البورصة المصرية
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| 692 |
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|b Forward-Looking Disclosure
|b Market-Related Variables
|b Annual Reports
|b Egyptian Stock Exchange
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| 773 |
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|4 الاقتصاد
|6 Business
|c 018
|f Al-Tiǧāraẗ wa Al-Tamwīl
|l 004
|m ع4
|o 1025
|s مجلة التجارة والتمويل
|t Journal of Trade and Financing
|v 041
|x 1110-4716
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| 856 |
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|u 1025-041-004-018.pdf
|n https://caf.journals.ekb.eg/article_221114.html
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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|c 1233835
|d 1233835
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