Andere Kunden interessierten sich auch für
![Voluntary Disclosure and Internal Corporate Governance Mechanisms]( "Voluntary Disclosure and Internal Corporate Governance Mechanisms")
Voluntary Disclosure and Internal Corporate Governance Mechanisms50,99 €![Voluntary Disclosure and Corporate Governance]( "Voluntary Disclosure and Corporate Governance")
Voluntary Disclosure and Corporate Governance32,99 €![Published Financial Information to the Egyptian Capital Market]( "Published Financial Information to the Egyptian Capital Market")
Published Financial Information to the Egyptian Capital Market60,99 €![Voluntary Disclosure of Company Information - Costly Additions or a Step towards Competitive Advantage?]( "Voluntary Disclosure of Company Information - Costly Additions or a Step towards Competitive Advantage?")
Voluntary Disclosure of Company Information - Costly Additions or a Step towards Competitive Advantage?47,95 €![The effect of Corporate Governance on Earnings Management & Disclosure]( "The effect of Corporate Governance on Earnings Management & Disclosure")
The effect of Corporate Governance on Earnings Management & Disclosure38,99 €![Corporate Social Responsibility Disclosure and Performance]( "Corporate Social Responsibility Disclosure and Performance")
Corporate Social Responsibility Disclosure and Performance51,99 €![Corporate Risk Disclosure in India]( "Corporate Risk Disclosure in India")
Corporate Risk Disclosure in India46,99 €
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 their accounting disclosure systems. The Capital Market Authority in Egypt also can use the findings of the study to improve accounting disclosure regulations in Egypt.