Political Uncertainty and Risk Reporting: Evidence from Egypt - Couverture souple

Marzouk, Dr Mahmoud

Couverture souple

ISBN 10 : 6139936357 ISBN 13 : 9786139936359

Editeur : LAP LAMBERT Academic Publishing, 2018

Synopsis

Corporate risk disclosure (CRD) has recently gained considerable attention particularly after the corporate failures and accounting scandals in the US in 2000 and the global financial crisis of 2007-09. This study seeks to explore the nature of risk information provided by Egyptian listed companies within their annual reports. The study also investigates the determinants of risk disclosure through examining the relationship between the level of CRD and company-specific characteristics, namely company size, industry type, profitability, cross-listing and amount of reserves. A content analysis of the annual reports of 31 non-financial listed companies was done to answer the research questions by reading the annual reports and coding sentences that reveal risk information. The study found that companies tend to disclose more monetary, future and good information on the risks they are exposed to. The results also show a positive and significant relationship between company size and the level of CRD. On the other hand, the findings demonstrate that there is a positive but insignificant relationship between the extent of CRD and the industry type, profitability and cross-listing.

Détails de l'édition

• Éditeur: LAP LAMBERT Academic Publishing
• Date d'édition: 2018
• Langue: anglais
• ISBN 10: 6139936357
• ISBN 13: 9786139936359
• Reliure: Broché
• Nombre de pages: 100
• Coordonnées du fabricant: non disponible
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