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...

In light of the growing interest in corporate social responsibility (CSR), there is still controversy regarding its impact on firms' performance. In this paper, we examine the impact of CSR initiatives, as a marketing investment, on firms' performance. We treat CSR initiatives as investment and,...

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 study aims to compare the level of accounting conservatism amongst the sample companies prior to the 2011 uprising and after that uprising. The study proceeds further to examine the association between accounting conservatism and the level of leverage and profitability of the sample...

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...