Antonio Chirico, Bassam Baroma

The voluntary disclosure of financial statements

Empirical evidence from the Egyptian companies

• Broschiertes Buch

Produktbeschreibung

The objective of our work is to examine the relationship between the level of forward-looking disclosure and firm characteristics (structured-related variables, performance-related variables, and market-related variables)for the period 2008-2010. The results show that firm size and audit firm size were significantly (in all the three years) with the level of forward-looking disclosure. Firm age was also significantly only in the year 2008 and with insignificant in years 2009 and 2010. While, profitability (measured by earning per share) and liquidity ratio were significantly in the years 2009 and 2010, and insignificantly only in the year 2008 with the level of forward-looking disclosure. However, leverage, ownership dispersion, profitability (measured by return equity ratio) and industry type variables were found insignificantly associated with the level of forward-looking information disclosed in the annual reports for all the three years.

Produktdetails

• Verlag: LAP Lambert Academic Publishing
• Seitenzahl: 172
• Erscheinungstermin: 2. November 2013
• Englisch
• Abmessung: 220mm x 150mm x 11mm
• Gewicht: 274g
• ISBN-13: 9783659442803
• ISBN-10: 3659442801
• Artikelnr.: 39876862

Autorenporträt

Antonio Chirico has Ph.D. in Banking and Finance. He is an Associate Professor of Accounting at the Department of Business, Government and Philosophy Studies at the University "Tor Vergata", Rome, Italy and also teaches Management Accounting. Main research topics are management control, disclosure of financial statements and performance analysis.