e-journal

Propensity and comprehensiveness of corporate internet reporting in Egypt

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Purpose – The purpose of this study is to examine the impact of corporate governance attributes of
listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate
internet reporting (CIR) practices.
Design/methodology/approach – This study uses archival data from the largest (top) 100 listed
companies on the Egyptian Stock Exchange (EGX 100). Corporate governance attributes are captured
by ownership structure (free float, managerial ownership, government ownership) and board of
directors’ structure (board size, board independence, CEO-chair duality). Empirical models are used to
estimate the effects of these attributes on the propensity, content, presentation, and overall
comprehensiveness of CIR.
Findings – The results of this study indicate mixed effects of governance attributes on the choice to
adopt CIR and its quality. The results from the Binary Logistic Regression suggest that Egyptian
companies with greater (less) ownership dispersion, managerial ownership, governmental ownership,
and (board independence) are more likely to adopt CIR. On the other hand – and as revealed by the
seemingly unrelated regressions – among CIR companies those with greater (less) ownership
dispersion, board size (governmental ownership), and (board independence) have more comprehensive
CIR.
Originality/value – This study extends the relatively limited research on the effects of corporate
governance and CIR in emerging markets. The study contributes to this literature by demonstrating
how corporate governance attributes affects the choice to adopt CIR disclosure practices and the level
of its quality in an emerging market such as Egypt.

Keywords Accounting, Corporate governance, Financial reporting, Ownership structure, Egypt,Free float, Seemingly unrelated regression

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Ketersediaan

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Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 20 No. 2, 2012 pp. 142-170

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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