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Online reporting is now widespread with 82% of the top 100 listed companies in Egypt providing a variety of financial data online. However, much of this information reflects the paper-based versions of annual reports with little attempt to enhance the usefulness of this data for decision makers....
The study examines the impact of board of directors' composition on firm performance in the Ghanaian banking industry. Using the GMM, fixed and random effect econometric models, the presence of independent non-executive directors (INEDs) on boards is found to significantly and positively...
This paper examined the effect of corporate governance structures on earnings persistence and value relevance of Nigerian firms. Analysis was made using multivariate and multiple regression analytic tools with sample of 148 audited financial statements of quoted Nigerian firms in Nigerian Stock...
One aim of globalisation is eliminating a country's uniqueness so that different parts of the world can become alike. To this effect, countries are aligning their national financial reporting standards to the International Financial Reporting Standards (IFRS) to narrow their related differences,...
This study investigated disclosure patterns of Sudanese listed companies. Annual reports of 42 listed companies for the year 2007 were used to examine the patterns of disclosing strategic information, and contents of traditional financial statements. Using an unweighted disclosure index of 145...
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