American Journal of Business, Economics and Management最新文献

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Factors Affecting Job Satisfaction of Agricultural Sector Workers in Ghana 加纳农业部门工人工作满意度的影响因素
American Journal of Business, Economics and Management Pub Date : 2016-08-17 DOI: 10.15192/pscp.asr.2016.15.1.1722
E. Asiedu-Darko, Michael Amanor
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引用次数: 3
The Association between the Level of Risk Disclosure and Corporation Characteristics in the Annual Reports of Egyptian Companies 埃及公司年报中风险披露水平与公司特征的关系
American Journal of Business, Economics and Management Pub Date : 2014-03-16 DOI: 10.21608/abj.2015.127447
B. Baroma
{"title":"The Association between the Level of Risk Disclosure and Corporation Characteristics in the Annual Reports of Egyptian Companies","authors":"B. Baroma","doi":"10.21608/abj.2015.127447","DOIUrl":"https://doi.org/10.21608/abj.2015.127447","url":null,"abstract":"The main objective of this study is to test and examine the relationship between specific firm characteristics in Egypt and the level of risk disclosure in the annual reports of Egyptian firms listed on the Egyptian Stock Exchange. This study uses a list of risk keywords to determine the differences in the level of risk disclosure between firms in different sectors. The sample includes 49 non-financial firms listed on the Egyptian Stock Exchange for the years 2008, 2009 and 2010. Statistical analysis is implemented using a multiple linear regression analysis. The results show that firm size is significantly positive (in all the three years) with the level of risk disclosure. Industry type variable (which divided to: industries, cement, construction, petrochemicals and services), is found being insignificantly associated with the level of risk information disclosed in the annual reports for all the three years. However, leverage is found being insignificantly associated with the level of risk information disclosed in the annual reports for all the three years.","PeriodicalId":373902,"journal":{"name":"American Journal of Business, Economics and Management","volume":"284 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123323449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 14
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