The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study

Document Type : Original Article

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Accounting Department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

This study aims to measuring the effect of different ownership structures in the Egyptian construction and construction companies on the voluntairy disclosure through the internet, based on a sample of Egyptian companies. The researcher collected the data through the company's websites, using the SPSS program, and then used the nonparametric tests. It was proved that there is a nonsignificant correlation between foreign and institutional ownership and the voluntairy disclosure through the Internet in construction and construction companies. The results also show that there is a significant positive relationship between the governmental, Mangment and family ownership and the voluntairy disclosure through the internet. The results also show that the companies listed on the Egyptian stock exchange provide high levels of disclosure compared to noncompanies which is restricted by the Egyptian Stock Exchange and this is due to the obligation of companies restricted by the government to provide a certain level of mandatory disclosure.

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