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Accounting disclosure for the stock market in Egypt : an international perspective
journal contributionposted on 06.12.2017, 00:00 by Mohamed Omran
Purpose - This thesis examines the effect of international environmental factors, namely global competition; international socio- political institutions; international stock market; international accounting standards; information technology and communication; and international financial institutions, on the accounting disclosure practices of non-financial companies listed on the Egyptian Stock Exchange (ESE). The literature review of this study confirms that although there is a growing body of literature concentrating on accounting in Egypt, most previous studies in this country investigate the relationship between accounting disclosure practice and its internal or local environment, stock market performance, accounting information systems, and application of the International Accounting Standards (IASs) that were changed later to the International Financial Reporting Standards (IFRSs). Consequently, there is a lack of systematic empirical research examining the association between accounting disclosure practice of listed companies on the ESE and international environmental factors. The study is primarily motivated by such an apparent gap in prior research.