Purpose – This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk reporting practices in annual reports of Egyptian companies. Design/methodology/approach – A number of...

Purpose – This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic contexts that underlie the processes of setting the Egyptian Financial Accounting Regulations (EFAR) in...

Purpose – This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk reporting practices in annual reports of Egyptian companies. Design/methodology/approach – A number of...