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Propensity And Comprehensiveness Of Corporate Internet Reporting In Egypt :Do Board Composition And Ownership Structure Matter?, Sara Abdallah, Khaled Samaha, Khaled Dahawy, Ahmed Abdel-Meguid
Propensity And Comprehensiveness Of Corporate Internet Reporting In Egypt :Do Board Composition And Ownership Structure Matter?, Sara Abdallah, Khaled Samaha, Khaled Dahawy, Ahmed Abdel-Meguid
Business Administration
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. …