Год выпуска: 2014 Автор: Mohamed Omran Издательство: LAP Lambert Academic Publishing Страниц: 260 ISBN: 9783659636080
Описание
I extend prior corporate disclosure research by examining the association between six international environmental factors and the level of corporate voluntary disclosure practices using 100 Egyptian listed non-financial firms. The results of regression analysis indicate that the level of voluntary disclosures is positively and significantly associated with international socio-political institutions, international accounting standards, and international financial institutions. However, I find no significant association between the level of voluntary disclosures and global competition, the international stock market, and information technology and communication. Of the five control variables that I included in regression models, only the legal form associates significantly with the level of voluntary disclosure practices. The findings further our understanding of accounting practices in a developing country context. The subject organizations can use the findings of the study to improve...
