Purpose – This paper seeks to examine the association between corporate voluntary disclosure and systematic (market or beta) risk for a sample of Egyptian listed companies. Design/methodology/approach – Using panel data analysis, beta is regressed on the level of voluntary disclosure and the...

Purpose – The purpose of this paper is to examine the issues faced by institutional investors looking to invest in the Central and Eastern European (CEE) region. In particular, the paper seeks to ascertain the views of practitioners on the reasons for undertaking CEE investment, the structures...

Purpose – The purpose of this paper is to examine the long‐term relationship between the rate of inflation and the returns of real estate and financial assets traded in New Zealand markets. Design/methodology/approach – The question of whether these assets are good candidates to hedge...

Purpose – The purpose of this paper is to examine the issues faced by institutional investors looking to invest in the Central and Eastern European (CEE) region. In particular, the paper seeks to ascertain the views of practitioners on the reasons for undertaking CEE investment, the structures...

Purpose – The purpose of this paper is to examine the long-term relationship between the rate of inflation and the returns of real estate and financial assets traded in New Zealand markets. Design/methodology/approach – The question of whether these assets are good candidates to hedge...

Purpose – This study aims to examine the extent to which UK directors failed to report their share trading in the timeframe required by extant regulations in the run‐up to the changes in insider trading law contained in the Financial Services and Markets Act. Design/methodology/approach –...

Purpose – The purpose of this paper is to ascertain financial analysts' views regarding the usefulness of a number of items of accounting information via a postal survey. This usefulness is explored in the context of the Egyptian capital market. In addition the usefulness of different types of...

The results of this paper reveal a significantly negative relationship between the equity stake owned by a senior executive and the likelihood that this executive will be removed from office. We also establish the existence of a strong positive relationship between poor company performance and...

This paper is concerned with the attempts to explain the disclosure of social and environmental information in the annual reports of large companies by reference to observable characteristics of those companies. An extensive literature has sought to establish whether variables such as corporate...