يجب تسجيل الدخول أولا
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: |
عدد مرات التحميل
3
| 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 |
عناصر مشابهة
-
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) -
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) -
The Value Relevance of Forward Looking Disclosure: A Content Analysis of the Annual Reports of Egyptian Listed Companies
بواسطة: Abu-Musa, Ahmad Abd El-Salam منشور: (2021) -
The Association between the Level of Risk Disclosure and Corporation Characteristics in the Annual Reports of Egyptian Companies
بواسطة: Baroma, Bassam منشور: (2015) -
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
بواسطة: Baroma, Bassam Samir Mohamed منشور: (2018)
