What is it about?
This study examines the extent to which corporate governance (CG) affects disclosure tone (DT) and assesses the impact of DT on firm value (FV). It also tests the effect of CG on FV using DT as an intermediary variable. Content analysis is used to measure DT level.
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Why is it important?
The novelty of this study stems from its empirical analysis that tests the association between CG, DT from one side and DT and FV from the other side, and then measures the impact of CG on FV using DT as an intermediary variable.
Perspectives
the publication among few pieces of research made in that area of interest within the last 3 years.
Dr. Mohamed Samy ElDeeb
October University for Modern Sciences and Arts
Read the Original
This page is a summary of: Disclosure tone, corporate governance and firm value: evidence from Egypt, Asia-Pacific Journal of Accounting & Economics, June 2021, Taylor & Francis,
DOI: 10.1080/16081625.2021.1934708.
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