The Impact of the nature of ownership (family / non-family) on the relationship between the companies ’commitment to disclose Segmental information and the timeliness of their financial reports “An applied study on companies listed on the Egyptian Stock Exchange”

Document Type : Original Article

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Accounting and Auditing department Faculty of commerce Damanhur University

Abstract

The research aimed to analyze and test the effect of the companies’ commitment to the Egyptian Stock Exchange to disclose segmental information in accordance with Egyptian Accounting Standard No. (41) on the timeliness of its financial reports, in addition to testing the effect of the nature of ownership (family / non-family) on the previous relationship. Using a sample of 212 observations from 75 companies, the research concluded that there was no significant effect of the companies’ commitment to disclose segmental information on the timeliness of their financial reports, and the results of the research concluded that there was no significant effect of the modified variable (the nature of ownership) on the previous relationship. The research also found, through additional analysis, that there is a significant effect of the size of the company, the quality of the audit, and the nature of family ownership on the companies’ commitment   to disclose segmental information.

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