Firm characteristics and forward-looking disclosure: the moderating role of gender diversity

Research Abstract

Purpose

The purpose of this study is to examine the impact of firm financial and operational characteristics on the level of forward-looking information disclosure (FLID) by Egyptian-listed non-financial companies. The present research also aims to investigate the moderating role of gender diversity on the board of directors.

Design/methodology/approach

The sample incorporates the non-financial companies included in the EGX 100 of the Egyptian Stock Exchange (ESE), whose reports were available during the study period from 2013 to 2018. The final sample comprises 49 companies with 294 observations. Statistical analysis is performed using multiple regression analysis.

Findings

This study found a significant positive impact of return on assets, leverage, company size and age on the level FLID, while external audit firm type and industry were found to impact the level of FLID negatively. Further, the board gender diversity (BGD) is found to have a moderating impact as it strengthens the effect of financial and operational characteristics on the level of FLID.

Practical implications

The present study has some implications for Egyptian companies, investors in the Egyptian market and regulators in emerging economies, which include paying more attention to BGD when selecting the board members by companies as well as following up the female representation in all the listed companies by regulators.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of BGD and its impact on the level of FLID in emerging markets. This extends the disclosure literature as the present study brings new evidence from an emerging market regarding BGD moderating role as early research concentrated on the direct impact of BGD on the level of FLID.

Research Authors
Abdelmoneim Bahyeldin Mohamed Metwally
Research Date
Research Department
Accounting Department
Research Journal
Journal of Accounting in Emerging Economies
Research Member
Abdelmoneim Bahyeldin Mohamed Metwally
Research Publisher
Emerald Publishing Limited
Research Rank
Q1
Research Website
https://www.emerald.com/insight/content/doi/10.1108/JAEE-04-2022-0115/full/html
Research Year
2022

The activities of the summer league for the geniuses of the Faculty of Commerce and the colleges of the university

The activities of the summer league for the geniuses of the College of Commerce and the University Colleges, which was organized by the Cultural Committee under the auspices of the College’s youth, on Monday, 1/8/2022, in the presence of Prof. Dr. Mohamed Ahmed Adawy, Vice Dean for Education and Student Affairs.

Dates of the work mechanisms program in the banking system

وحدة اعلام مركز الخدمة العامة:-
————————————
للمزيد يمكنكم التواصل على الأرقام (٢٤٢٣٥١٦-٠٨٨/٢٤٢٣٨١٤) او الأرقام 
(٠١٠٩٨٤٦٦٥٨٣- 
٠١٠٦٠٢٣٩٧٨٣- ٠١١١٥٩٥٣٩٦١)
الإتصال من (٩ص- ٢م)
أو شرفونا في مقر المركز بمنى السكاشن 
الجديد الدور الثالث علوي

Postgraduate programs at the Faculty of Commerce to be opened for the academic year 2022-2023

برامج الدراسات العليا بكلية التجارة جامعة أسيوط المزمع افتتاحها للعام الجامعي ٢٠٢٢-٢٠٢٣:
١- قسم المحاسبة:
*دبلوم المراجعة والضرائب
*دبلوم مصارف ومؤسسات مالية
*ماجستير العلوم في المحاسبة 
*ماجستير العلوم في المحاسبة باللغة الإنجليزية 
*ماجستير مهني في المحاسبة mba
*دكتوراه الفلسفة في المحاسبة
٢- قسم إدارة أعمال:
*ماجستير العلوم في إدارة الأعمال (إدارة موارد بشرية)
*ماجستير العلوم في إدارة الأعمال باللغة الإنجليزية 
*ماجستير مهني في إدارة الأعمال mba
*ماجستير مهني في إدارة الخدمات الصحية والمستشفيات mba
*دكتوراه الفلسفة في إدارة الأعمال (التسويق)
٣- قسم الاقتصاد والمالية العامة
*ماجستير العلوم في الاقتصاد
*دكتوراه الفلسفة في الاقتصاد 
٤- قسم الاحصاء والرياضة والتأمين: 
*ماجستير العلوم في التأمين
*ماجستير مهني في التأمين mba
*دكتوراه الفلسفة في التأمين
٥- قسم العلوم السياسية والإدارة العامة :
*ماجستير العلوم في العلوم السياسية
*ماجستير مهني في السياسات العامة وتقييم المشروعات التنموية mba
*دكتوراه الفلسفة في العلوم السياسية في المسارات التالية:
_ النظرية السياسية والفكر السياسي
_ العلاقات الدولية والتنظيم الدولى

Opening of the training program (Meshwary)

Opened a. Dr. Alaa Abdel Hafeez, Dean of the College
Training Program (Meshwary)
Organized by the College of Youth Welfare in cooperation with the Ministry of Youth and UNICEF.
The program is concerned with professional advice, money management skills and small projects

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