The value relevance of disclosure: evidence from the emerging capital market of Egypt.
(2009)
Journal Article
HASSAN, O.A.G., ROMILLY, P., GIORGIONI, G. and POWER, D. 2009. The value relevance of disclosure: evidence from the emerging capital market of Egypt. International journal of accounting [online], 44(1), pages 79-102. Available from: https://doi.org/10.1016/j.intacc.2008.12.005
This study examines the value of voluntary and mandatory disclosure in a market that applies International Accounting Standards (IAS) with limited penalties for non compliance. The lack of enforcement creates an element of choice in the level of mand... Read More about The value relevance of disclosure: evidence from the emerging capital market of Egypt..