TY  - BOOK
AU  - Hala Hany Sayed Abotaleb
AU  - Said Yehia Daw , 
AU  - Tahseen Bahgat Elshazly , 
TI  - The relationship between ownership structures and firm's disclosure level: mandatory and voluntary disclosure : : An empirical Study 
PY  - 2016///
CY  - Cairo : 
PB  - Hala Hany Sayed Abotaleb , 
KW  - Mandatory Disclosure
KW  - Ownership structures
KW  - Voluntary disclosure
N1  - Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD
N2  - The main objective of this research is to examine the relationship between the ownership structure of firms and their disclosure levels. This will be done by  examining some relationships through an empirical study: First, examining the  relationship between each type of ownership structure and firm's mandatory  disclosure. Second, examining the relationship between each type of ownership  structure and firm's voluntary disclosure. The research attempts to extend this stream  of literature by incorporating all six types of ownership structures (family,  managerial, governmental, institutional, foreign and block) and consequently  determining which of these types contribute most to the mandatory and voluntary  disclosure levels of Egyptian firms, Egypt being a developing country.  The empirical data was drawn from a sample of 50 listed Egyptian firms for the  periods 2010 to 2014. Data was analyzed based on the following statistical  techniques: Descriptive statistics, Pearson's correlation, Variance inflation factor and  multiple regression modelling. A mandatory disclosure index was developed and  resulted in an average mandatory disclosure level of 75% among sample firms  comprising 117 disclosure items, while the voluntary disclosure index resulted in an  average voluntary disclosure level of 23% comprising 58 items.
UR  - http://172.23.153.220/th.pdf
ER  -