Towards a logical explanation for the variation in the level of corporate disclosure over the Internet - Evidence from non-financial companies Listed in the Egyptian Stock Exchange

Document Type : Original Article

Author

Accounting Department Faculty of Commerce Damnhour University Damnhour Egypt

Abstract

The primary objective of this research is to study and explanation the variation in the level of corporate disclosure over the Internet. to achieve the aim of the research an empirical study was conducted on a sample of non-financial firms Listed in the Egyptian Stock Exchange in 2021. the empirical study shows that there is a significant effect of each of the factors of company size, Liquidity, profitability, and ownership dispersal on the level of disclosure of companies listed on the Egyptian Stock Exchange on the Internet.

Keywords