Ph.D: The determinate of financial risk disclosure in annual reports in emerging economies

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الإثنين, يونيو 27 2022
رسائل ماجستير و دكتوراة
Ph.D: The determinate of financial risk disclosure in annual reports in emerging economies

This study aims at investigating the impact of firm and corporate governance determinants on the financial risk disclosure in annual reports

The researcher hypothesized that both the firm characteristics including size, profitability, and leverage and corporate governance characteristics including board size and audit firm size have significant effect on financial risk disclosure. Content analysis was used to analyze the data of 21 non-financial companies listed in Egyptian Stock Exchange during the period 2017-2019. The results of the study indicated that firm size has negative effect on the financial risk disclosure, while leverage and audit firm size positively significantly affect the financial risk disclosure. On the other side, both profitability and board size have no significant effect on the financial risk disclosure. However, this paper has contributed to the prior research by shedding the light on financial risk disclosure practices of Egyptian listed non-financial firms. Finally, the research recommends large Egyptian firms to increase their financial risk disclosure in annual reports to maintain the confidence of investors.

 

Dr: Rasha Mohamed Hamdy El - Haddad 

Lecturer, Department of Accounting, School of Business

Ahram Canadian University

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قراءة 233 مرات آخر تعديل في الإثنين, 27 يونيو 2022 13:31
المزيد في هذه الفئة : « Ph.D: Accounting Disclosure for financial Instruments: Financial Leverage Risk and Liquidity and their impact on earnings per share and Dividends Yield Ph.D: Multi Gender Diversity and Earnings Quality in Islamic Banks »

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في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.

النشرة البريدية

إشترك في قوائمنا البريدية ليصلك كل جديد و لتكون على إطلاع بكل جديد في عالم المحاسبة

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جميع النصوص و الصور محمية بحقوق الملكية الفكرية و لا نسمح بالنسخ الغير مرخص

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