Measuring Accounting Disclosure in a Period of Complex Changes: The Case of Egypt

Advances in International Accounting

Volumn 20, Issue , 2007, Pages 75-104

  Abdelsalam, Omneya H ^a   Weetman, Pauline ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 34250766680     PISSN: 08973660     EISSN: None     Source Type: Book Series    
DOI: 10.1016/S0897-3660(07)20004-2     Document Type: Review

References (77)

1. Abayo A., Adams C., and Roberts C. Measuring the quality of corporate disclosure in less developed countries: The case of Tanzania. Journal of International Accounting, Auditing and Taxation 2 (1993) 145-158
2. Abd Elsalam, O. H. (1999). The introduction and application of international accounting standards to accounting regulations of a capital market in a developing country: the case of Egypt. Unpublished Doctoral thesis, Heriot-Watt University, Edinburgh, Scotland, UK.
3. Abd Elsalam O.H. Egypt. In: Roberts C., Weetman P., and Gordon P. (Eds). International financial accounting: A comparative approach. 2nd ed. (2002), Financial Times Prentice Hall, London Chapter 17
4. ACCE (2000). American Chamber of Commerce in Egypt website. http://www.amcham.org.eg/HTML/Amcham.htm
5. Ahmed K., and Nicholls D. The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh. International Journal of Accounting 29 (1994) 62-77
6. Amer M.B. Impact of public ownership on the UAR accounting profession. International Journal of Accounting Education and Research 4 2 (1969) 49-61
7. Arab-British Trade. Egypt. The Journal of the Arab-British Chamber of Commerce 7 1and 2 (1999) 20-24
8. Bails D., and Pepper L. Business fluctuations, forecasting techniques and applications (1993), Prentice Hall International, New Jersey
9. Belkaoui A. Levels of financial disclosure by European firms and relation to country return and risk. Advances in International Accounting 7 (1994) 171-181
10. Belkaoui, A., & Kahl, A. (1978). Corporate financial disclosure in Canada. Research Monograph. Vancouver: Canadian Certified General Accountants Association.
11. Botosan C. Disclosure level and cost of equity capital. The Accounting Review 72 3 (1997) 323-349
12. Buzby S.L. Company size, listed versus unlisted stocks, and the extent of financial disclosure. Journal of Accounting Research 13 1 (1975) 16-37
13. Cahan S., Rahman A., and Perera H. Global diversification and corporate disclosure. Journal of International Accounting Research 4 1 (2005) 73-93
14. Cerf R.A. Corporate reporting and investment decisions (1961), University of California Press, Berkeley, CA
15. Chang L.S., Most K., and Brain C. The utility of annual reports: An international study. Journal of International Business Studies 14 1 (1983) 63-84
16. Choi F. Financial disclosure and entry to the European capital market. Journal of Accounting Research 11 2 (1973) 159-175
17. Chow C., and Wong-Boren A. Voluntary financial disclosure by Mexican corporations. The Accounting Review 62 3 (1987) 533-541
18. Cooke T. An empirical study of financial disclosure by Swedish companies (1989), Garland Publishing, London
19. Cooke T. An assessment of voluntary disclosure in annual reports of Japanese corporations. The International Journal of Accounting 26 3 (1991) 174-189
20. Cooke T. Disclosure in Japanese corporate annual reports. Journal of Business Finance and Accounting 20 4 (1993) 521-535
21. Cooke T. Regression analysis in accounting disclosure studies. Accounting and Business Research 28 3 (1998) 209-224
22. Cooke T., and Wallace R. Financial disclosure regulation and its environment: A review and further analysis. Journal of Accounting and Public Policy 9 (1990) 79-110
23. Craig R., and Diga J. Corporate accounting disclosure in ASEAN. Journal of International Financial Management and Accounting 9 3 (1998) 246-274
24. Craswell A., and Taylor S. Discretionary disclosure of reserves by oil and gas companies:An economic analysis. Journal of Business Finance and Accounting 19 (1992) 295-308
25. Dumontier P., and Raffournier B. Why firms comply voluntarily with IAS: An empirical analysis with Swiss data. Journal of International Financial Management and Accounting 9 3 (1998) 216-245
26. EFG. (1996). Egypt a new age: Guide to the Egyptian Capital Market(p.60). Egyptian Financial Group.
27. EIU (Economist Intelligence Unit). (1995). Country profiles. Egypt.
28. EIU (Economist Intelligence Unit). (1998). Country profiles. Egypt.
29. El-Modahki, J. (1995). An empirical study of accounting disclosure development in the Kingdom of Saudi Arabia. Unpublished Doctoral thesis, University of Exeter, UK.
30. Elsadik, Z. (1990). Reorganising the accounting and auditing profession in the Arab Republic of Egypt. Paper presented at the Second Conference of the Scientific Association of Accounting, Systems and Auditing. Horizons of Accounting Developments in Egypt, Cairo, Egypt (April).
31. ESCWA (Economic and Social Commission for Western Asia). (2003). Responding to Globalization: Stock Market Networking for Regional Integration in the ESCWA Region. United Nations, New York, 7 October.
32. Ferguson M., Lam K., and Lee G. Voluntary disclosure by state-owned enterprises listed on the Stock Exchange of Hong Kong. Journal of International Financial Management and Accounting 13 2 (2002) 125-152
33. Firer C., and Meth G. Information disclosure in annual reports in South Africa. Omega International Journal of Management Sciences 14 5 (1986) 373-382
34. Firth M. Impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports. Accounting and Business Research 9 36 (1979) 273-280
35. Firth M. The disclosure of information by companies. Omega International Journal of Management Sciences 7 2 (1979) 129-135
36. Firth M. Raising finance and firms' corporate reporting policies. Abacus 16 2 (1980) 100-115
37. Flemings Global Emerging Markets Earnings Guide. (1999, June).
38. Gray S.J., Meeks G., and Roberts C. International capital market pressures and voluntary disclosures by U.S. and U.K. multinationals. Journal of International Financial Management and Accounting 11 (1995) 108-131
39. HassabElnaby H., and Mosebach M. Culture's consequences in controlling agency costs: Egyptian evidence. Journal of Accounting International Auditing and Taxation 14 1 (2005) 19-32
40. Hegazy, K. (1991). Accounting reforms as an aid to economic development in less developed countries: with special reference to Egypt. Unpublished Doctoral thesis, London School of Economics and Political Sciences, UK.
41. Hossain M., Perera M., and Rahman A. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management and Accounting 6 1 (1995) 69-87
42. Hossain M., Tan L., and Adams M. Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the Kuala Lumpur Stock Exchange. The International Journal of Accounting 29 4 (1994) 334-351
43. Inchausti B. The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. The European Accounting Review 6 1 (1997) 45-68
44. Jaggi B. Impact of cultural environment on financial disclosures. International Journal of Accounting Education and Research 10 2 (1975) 75-84
45. Kahl A., and Belkaoui A. Bank annual report disclosure adequacy internationally. Accounting and Business Research 11 43 (1981) 189-196
46. Lang M., and Lundholm R. Cross-sectional determinants of analysts' ratings of corporate disclosures. Journal of Accounting Research 31 2 (1993) 246-271
47. Leftwich R., Watts R., and Zimmerman J. Voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research 19 (1981) 50-77
48. Mahrous, A. (1987). Accounting systems applied in Egypt. Symposium on the importance of information and disclosure in Arabic Stock Exchanges. Union of Arab Stock Exchanges: Cairo, Egypt, (November), pp. 15-17.
49. Malone D., Fries C., and Jones T. An empirical investigation of the extent of corporate disclosure in the oil and gas industry. Journal of Accounting, Auditing and Finance 8 3 (1993) 249-273
50. McKee D., Garner D., and McKee Y. Accounting services, the Islamic Middle East, and the global economy (1999), Quorum Books, London
51. Mecagni, M., & Sourial, M. S. (1999). The Egyptian stock market: Efficiency tests and volatility effects. IMF Working Paper No. 99/48, Available at SSRN: http://ssrn.com/abstract= 880575
52. Meek G., Roberts C., and Gray S. Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations. Journal of International Business Studies 26 3 (1995) 555-572
53. Merrill Lynch. Egypt: The investment, jewel on the Nile (1996 June), Global Securities Research and Economic Group of Merrill Lynch, London 7-8
54. Moore P. Egypt investment and growth (1995), Euromoney Publications, London
55. Naser K. Comprehensiveness of disclosure of non-financial companies listed on the Amman Financial Market. International Journal of Commerce and Management 8 1 (1998) 88-119
56. Nicholls D., and Ahmed K. Disclosure quality in corporate annual reports of non-financial companies in Bangladesh. Research in Accounting in Emerging Economies 3 (1995) 149-170
57. Norusis M. SPSS for Windows: Base system user's guide (1993), SPSS, Inc., USA Release 6.0
58. Owusu-Ansah S. The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting 33 5 (1998) 91-103
59. Patton J., and Zelenka I. An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic. European Accounting Review 6 2 (1997) 605-626
60. Rahman A., Perera H., and Ganish S. Accounting practice harmony, accounting regulation and firm characteristics. Abacus 38 1 (2002) 46-77
61. Rathborne D., Grosch J., and Galloway D. The LGT guide to world equity markets (1997), Euromoney Publication, London
62. Samuels J., and Oliga J. Accounting standards in developing countries. The International Journal of Accounting 18 1 (1982) 69-88
63. Schleicher T. Developments in corporate financial disclosure over the period 1975-1996: Evidence from UK annual reports. ACCA Occasional Research Paper no. 21 (1998) 57
64. Shaffer S. Rethinking Disclosure Requirements. Business Review (1995, May/June) 15-29
65. Singhvi S. Characteristics and implications of inadequate disclosure: A case study of India. International Journal of Accounting Education and Research 3 2 (1968) 29-43
66. Singhvi S., and Desai H. An empirical analysis of the quality of corporate financial disclosure. The Accounting Review 46 1 (1971) 129-138
67. Solas C. Financial reporting practice in Jordan: An empirical test. Advances in International Accounting 7 (1994) 43-60
68. Stanga K. Disclosure in published annual reports. Financial Management 5 4 (1976) 42-52
69. Street D., and Bryant S. Disclosure level and compliance with IASs: A comparison of companies with and without US listings and filings. The International Journal of Accounting 35 (2000) 305-329
70. Street D., and Gray S. Factors influencing the extent of corporate compliance with International Accounting Standards: Summary of a research monograph. Journal of International Accounting Auditing and Taxation 11 1 (2002) 51-76
71. Street D., Nichols N., and Gray S. Segment disclosures under SFAS 131: Has business segment reporting improved?. Accounting Horizon 14 3 (2000) 259-285
72. Tai B., Au-Yeung P.-K., Kwok M., and Lau L. Non-compliance with disclosure requirements in financial statements: The case of Hong Kong companies. The International Journal of Accounting 25 2 (1990) 98-112
73. Tawfic, M. (1992, March). The role of accounting standards in supporting the capital market and reforming the accounting approach to fulfilling the needs of investors. Proceedings of the Conference of the Ahly Egyptian Bank, Cairo, Egypt.
74. Wallace, R. (1987). Disclosure of accounting information in developing countries: A case study of Nigeria. Unpublished Doctoral thesis, University of Exeter, UK.
75. Wallace R., and Naser K. Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the Stock Exchange of Hong Kong. Journal of Accounting and Public Policy 14 4 (1995) 311-368
76. Wallace R., Naser K., and Mora A. The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and Business Research 25 97 (1994) 41-53
77. World Bank. (2002). Report on the Observance of Standards and Codes (ROSC). Egypt, ArabRepublic.