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407615

The impact of corporate governance mechanisms on integrated reports disclosure: an empirical analysis

Article

Last updated: 01 Feb 2025

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Abstract

Purpose – This study's purpose is to examine the effect of ownership structure, characteristics of the board, and CEO characteristics on integrated reports (IR) disclosure. Design/methodology/approach – The study relied on the content analysis approach in examining the annual reports of a sample of 60 non-financial companies listed on the Egyptian Stock Exchange from 2016 to 2023, with a total of 480 observations. Findings – The study findings indicate that there is a significant positive effect of institutional ownership, board size, board independence, board gender diversity, CEO duality, and CEO expertise on IR disclosure. Moreover, the results also concluded that there is a significant negative effect of foreign ownership, board meetings, and the tenure of the CEO on IR disclosure. Implications – This paper contributes to activating the supervisory role of the Egyptian stock exchange to verify companies' commitment to disclosing ownership structure information and the extent of compliance with governance mechanisms, which leads to improving the level and quality of IR disclosure and reducing information asymmetry. Originality/value – The study helps corroborate the literature and the theoretical explanation of the relationship between corporate governance and IR disclosure in the Egyptian context

DOI

10.21608/sjar.2024.407615

Keywords

Integrated Reports Disclosure, Corporate Governance Mechanisms, Ownership structure, Board Characteristics, CEO characteristics

Authors

First Name

Ahmed

Last Name

El-Sayed Mohammed Abo-Donia

MiddleName

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Affiliation

Lecturer, Accounting Department. Faculty of Commerce, Menoufia University

Email

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City

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Orcid

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First Name

Ahmed

Last Name

Elmashtawy

MiddleName

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Affiliation

Lecturer, Accounting Department. Faculty of Commerce, Menoufia University

Email

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City

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Orcid

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First Name

Ahmed

Last Name

Mokhtar Ismail Abou Sheashaa

MiddleName

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Affiliation

Lecturer, Accounting Department. Faculty of Commerce, Suez University

Email

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City

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Orcid

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Volume

6

Article Issue

4

Related Issue

53387

Issue Date

2024-10-01

Receive Date

2024-10-01

Publish Date

2024-10-30

Page Start

385

Page End

431

Print ISSN

2636 -3739

Online ISSN

2636-3747

Link

https://sjar.journals.ekb.eg/article_407615.html

Detail API

http://journals.ekb.eg?_action=service&article_code=407615

Order

407,615

Type

المقالة الأصلية

Type Code

987

Publication Type

Journal

Publication Title

المجلة العلمية للدراسات المحاسبية

Publication Link

https://sjar.journals.ekb.eg/

MainTitle

The impact of corporate governance mechanisms on integrated reports disclosure: an empirical analysis

Details

Type

Article

Created At

01 Feb 2025