Since a very long time, corporate voluntary disclosure started to receive the attention of many researches and it became the question of consideration and the focus of investigation in various countries
Most researches carried out to investigate the impact of different types of ownership structure on corporate voluntary disclosure were focused on developed capital markets; which prompts the need to test whether same findings apply on emerging markets. Therefore, the researchers were interested to conduct the study on the most active firms in the Egyptian stock exchange, as one of the largest emerging markets in the Middle East. For the aim of this research, a sample of non- financial Egyptian companies is analyzed, from the annual reports of ‘the 50 most active firms in Egypt, over the period of six years, from 2006 until 2011. To investigate the impact of the different ownership types of corporate structure on the extent of voluntary disclosure of Egyptian firms, a multiple regression model is carried out. The regression results show that only two hypotheses are supported, while two other hypotheses are not supported. The research’s findings indicate a significant negative relationship between the managerial ownership and corporate voluntary disclosure, between the institutional ownership and corporate voluntary disclosure, and between the state ownership type of corporate structure and the extent of voluntary disclosure of Egyptian listed companies. The research’s findings also indicate a significant positive relationship between the concentrated ownership and corporate voluntary disclosure. In addition, for the control variables, the firm’s Profitability, size and leverage are found to have an insignificant association to the corporate voluntary disclosure of Egyptian listed firms.
Fadaly S. Dina
Assistant professor - Dept. of Finance and Accounting
Arab Academy for Science & Technology
Omneya Adel Abdel - Kaim
Teacher Assistant - Dept. of Finance and Accounting
مهنة المحاسبة، التي كانت تعتمد لعقود على العمليات اليدوية والتحليلات التقليدية، تشهد الآن تحولًا جذريًا بفعل الذكاء الاصطناعي (AI)، يمكن للمحاسبين الآن أتمتة العديد من العمليات الروتينية، وتحسين دقة التقارير، وزيادة سرعة الأداء، مما يتيح لهم التفرغ للمهام الاستراتيجية واتخاذ قرارات مالية أكثر ذكاءً. دعونا نلقي نظرة على كيفية تأثير الذكاء الاصطناعي على مهنة المحاسبة في المستقبل، مدعومًا بأمثلة وإحصائيات حديثة.
رسالة ماجستير عن محاسبة المسئولية وهدف الدراسة بطبيعة العلاقة بين تطبيق محاسبة المسئولية في ظل الرقمنة وتحسين الأداء الاستراتيجي وذلك من خلال دراسة ميدانية بالمؤسسات الحكومية الكويتية.
سجل الدخول لتتمكن من التعليق
في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.
