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Corporate Governance and Disclosure Verifiability as Determinants of Disclosure Tone in the Egyptian Context

Abstract
This study explores the extent to which Corporate Governance (CG) and disclosure verifiability are represented among the key determinants of disclosure tone in the context of Egyptian companies' board of directors' annual reports. The sample includes the Egyptian EGX100 companies, listed from 2013 to 2017. This study uses a panel date with fixed effect regression model to test the main hypotheses....
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Keywords
Accounting
Corporate governance
Context (archaeology)
Tone (literature)
Business
Emerging markets
Control variable
Empirical evidence
Capital market
Variance (accounting)
Finance
Statistics
Philosophy
Art
Paleontology
Literature
Mathematics
Epistemology
Biology
Sustainable Development Goals (SDG)
Partnerships for the goals

2020
Article

Open Access


pdf file

Corporate Governance and Disclosure Verifiability as Determinants of Disclosure Tone in the Egyptian Context
pdf file

Corporate Governance and Disclosure Verifiability as Determinants of Disclosure Tone in the Egyptian Context

Abstract
This study explores the extent to which Corporate Governance (CG) and disclosure verifiability are represented among the key determinants of disclosure tone in the context of Egyptian companies' board of directors' annual reports. The sample includes the Egyptian EGX100 companies, listed from 2013 to 2017. This study uses a panel date with fixed effect regression model to test the main hypotheses....
View PDF
Keywords
Accounting
Corporate governance
Context (archaeology)
Tone (literature)
Business
Emerging markets
Control variable
Empirical evidence
Capital market
Variance (accounting)
Finance
Statistics
Philosophy
Art
Paleontology
Literature
Mathematics
Epistemology
Biology
Sustainable Development Goals (SDG)
Partnerships for the goals

2020
Article

Open Access


pdf file