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Transparency and disclosure as a corporate governance mechanism and corporate performance: Egypt's case

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Transparency and disclosure as a corporate governance mechanism and corporate performance : Egypt's case. / Hassouna, Dina; Ouda, Hassan; Hussainey, Khaled.

In: Corporate Ownership and Control, Vol. 14, No. 4, 03.07.2017, p. 182-195.

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Hassouna, Dina ; Ouda, Hassan ; Hussainey, Khaled. / Transparency and disclosure as a corporate governance mechanism and corporate performance : Egypt's case. In: Corporate Ownership and Control. 2017 ; Vol. 14, No. 4. pp. 182-195.

Bibtex

@article{8a24cab48fda499084a39e3f5f0fe0fc,
title = "Transparency and disclosure as a corporate governance mechanism and corporate performance: Egypt's case",
abstract = "Our paper aims to examine the impact of an “objective” measure for the quality of transparency and disclosure practice that is extracted from the Egyptian corporate governance guidelines on the performance of a selected sample of 85 Egyptian listed companies. We use mixed methods (i.e. content analysis, regression analysis, questionnaires and interviews) to test the relationship between the transparency and disclosure index and corporate performance for the period 2006-2010. We found no significant relationship between transparency and disclosure practice and corporate performance. Our results suggest that governance mechanisms such as transparency and disclosure practices are considered to be just ink on paper without any actual value added adopting corporate governance in Egypt.",
keywords = "corporate governance, corporate performance, transparency and disclosure, Egypt",
author = "Dina Hassouna and Hassan Ouda and Khaled Hussainey",
year = "2017",
month = jul,
day = "3",
doi = "10.22495/cocv14i4c1art1",
language = "English",
volume = "14",
pages = "182--195",
journal = "Corporate Ownership and Control",
issn = "1727-9232",
publisher = "Virtus Interpress",
number = "4",

}

RIS

TY - JOUR

T1 - Transparency and disclosure as a corporate governance mechanism and corporate performance

T2 - Egypt's case

AU - Hassouna, Dina

AU - Ouda, Hassan

AU - Hussainey, Khaled

PY - 2017/7/3

Y1 - 2017/7/3

N2 - Our paper aims to examine the impact of an “objective” measure for the quality of transparency and disclosure practice that is extracted from the Egyptian corporate governance guidelines on the performance of a selected sample of 85 Egyptian listed companies. We use mixed methods (i.e. content analysis, regression analysis, questionnaires and interviews) to test the relationship between the transparency and disclosure index and corporate performance for the period 2006-2010. We found no significant relationship between transparency and disclosure practice and corporate performance. Our results suggest that governance mechanisms such as transparency and disclosure practices are considered to be just ink on paper without any actual value added adopting corporate governance in Egypt.

AB - Our paper aims to examine the impact of an “objective” measure for the quality of transparency and disclosure practice that is extracted from the Egyptian corporate governance guidelines on the performance of a selected sample of 85 Egyptian listed companies. We use mixed methods (i.e. content analysis, regression analysis, questionnaires and interviews) to test the relationship between the transparency and disclosure index and corporate performance for the period 2006-2010. We found no significant relationship between transparency and disclosure practice and corporate performance. Our results suggest that governance mechanisms such as transparency and disclosure practices are considered to be just ink on paper without any actual value added adopting corporate governance in Egypt.

KW - corporate governance

KW - corporate performance

KW - transparency and disclosure

KW - Egypt

U2 - 10.22495/cocv14i4c1art1

DO - 10.22495/cocv14i4c1art1

M3 - Article

VL - 14

SP - 182

EP - 195

JO - Corporate Ownership and Control

JF - Corporate Ownership and Control

SN - 1727-9232

IS - 4

ER -

ID: 6940693