This study aims at investigating the extent to which Egyptian universities disclose information on social responsibility to different stakeholders, which leads to the enhancement of sustainable development.An index of social responsibility that fits the Egyptian universities is established,...

The purpose of this paper is to investigate the effect of corporate governance, dividend policy and the risk disclosure level on firm value and in turn, explore the main drivers of implementing corporate governance mechanisms, declaring dividend and risk disclosure within the annual reports of...

In Egypt, as one of the emerging markets, mandatory disclosure of financial information on annual reports has attracted the attention of many researchers. Results of prior studies analyzing disclosure level concluded that mandatory financial disclosure in annual reports is low. The purpose of...

Egypt witnessed continuous developments in accounting regulations which led to a comprehensive set of Egyptian Accounting Standards in June 2006, to be implemented starting from the fiscal year 2007. It is expected that complying with high quality accounting standards would result in more...

Egypt witnessed continuous developments in accounting regulations which led to a comprehensive set of Egyptian Accounting Standards (EAS) in June 2006, to be implemented starting 2007. It is expected that complying with high quality accounting standards would result in more adequate information...

The main objective of this paper is to investigate the impact of market and organizational determinants on the voluntary disclosure level of Egyptian companies. We use a disclosure index of voluntary disclosure that is based upon the following information categories: (a) strategic information;...