The Effect of Board of Directors’ Characteristics on Integrated Reporting Quality
dc.contributor.author | Zarif, George | |
dc.contributor.author | Ashraf, Youssef | |
dc.contributor.author | Anis, Kerolos | |
dc.date.accessioned | 2024-02-24T11:43:49Z | |
dc.date.available | 2024-02-24T11:43:49Z | |
dc.date.issued | 2024 | |
dc.description | Faculty Of Management Graduation Project 2023- 2024 | en_US |
dc.description.abstract | This study aims to examine the impact the board of directors’ characteristics (Board size – Board meetings – Board independence) on the integrated reporting. The study used a sample of Egyptian firms listed in EGX100 for years (2019-2022). Manual content analysis is used to measure information disclosed related to integrated reporting. To test the hypotheses, descriptive analysis and regression analysis are used. Results showed that Board size has negative significant impact on the integrated reporting. Board meetings is found to have no impact on integrated reporting. Board independence is found to have a positive significant impact on integrated reporting. | en_US |
dc.description.sponsorship | Dr. Dalia Kaoud | en_US |
dc.identifier.citation | Accounting Graduation Projects | en_US |
dc.identifier.uri | http://repository.msa.edu.eg/xmlui/handle/123456789/5858 | |
dc.language.iso | en | en_US |
dc.publisher | October University for Modern Sciences and Arts | en_US |
dc.relation.ispartofseries | Faculty Of Management Sciences Graduation Project; | |
dc.subject | University of Modern Sciences and Arts | en_US |
dc.subject | جامعة أكتوبر للعلوم الحديثة و الأداب | en_US |
dc.subject | MSA University | en_US |
dc.subject | October University for Modern Sciences and Arts | en_US |
dc.subject | Integrated Reporting, | en_US |
dc.subject | Board size, | en_US |
dc.subject | Board meetings, | en_US |
dc.subject | Board independence | en_US |
dc.title | The Effect of Board of Directors’ Characteristics on Integrated Reporting Quality | en_US |
dc.type | Other | en_US |