Purpose – This paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and reporting in Egyptian companies. Design/methodology/approach – The paper draws on a questionnaire survey sent to managers and external auditors who were asked to provide...

Purpose – This paper aims to explore managers' and auditors' perceptions of intellectual capital (IC) measurement and reporting in Egyptian companies. Design/methodology/approach – The paper draws on a questionnaire survey sent to managers and external auditors who were asked to provide...

Purpose – This paper aims to empirically explore the underlying factors that may affect the extent to which forward‐looking information is disclosed. Design/methodology/approach – This study uses a list of forward‐looking keywords to demonstrate the differences, if any, in the level of...

Purpose – The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms. Design/methodology/approach – The paper uses...

Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for decline earnings growth firms. It seeks to inform regulators (and managers) about the potential benefits of increased disclosure and increased dividends to investors for...

Purpose – The purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting by Egyptian listed companies. Design/methodology/approach – The content analysis approach to examine the information cited by the largest Egyptian companies is...

Purpose – The purpose of this paper is to consider the determinants of web‐based corporate reporting by French‐listed firms. Design/methodology/approach – The paper is based on a literature review of the determinants of web‐based corporate disclosures and is both descriptive and...

Purpose – The purpose of this paper is to examine the impact of the board structure and process disclosure (henceforth BSPD) level on corporate performance, depending on the Anglophone vs Francophone business culture prevailing in African emerging markets. Design/methodology/approach – The...

Purpose – This study aims to examine the influence of Islam on corporate social responsibility (CSR) and corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative reporting. Design/methodology/approach – Using content...

Purpose – The purpose of this paper is to update and re‐examine the role of corporate narrative reporting in improving investors' ability to better forecast future earnings change. The paper also aims to construct a risk factor for disclosure quality (DQ) and test whether such a factor is...