Annual report disclosure in a developing country: The case of the UAE

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Corporate governance mechanisms and capital structure in UAE (2012, background): “Aljifri (2008) examines the level of financial disclosure by UAE listed firms in 2003 and finds that there is no significant difference in the disclosure levels between firms engaging with the big four audit firms and firms engaging with other audit firms.”
The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “S Aljifri (2008) examines the extent of the disclosure in the annual reports of the 31 listed companies in the United Arab Emirates (UAE), also identified the fundamental factors that affect the level of corporate performance.”
Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? (2011, methodology): “Aljifri (2008) United Arab Emirates 2003 31 Self-constructed index 1 Average compliance: 67% Relatively large standard deviation (11%).”
The determinants of forward‐looking information in annual reports of UAE companies (2007, background): “Aljifri (2006) examines the effect of four variables (sector type, size, debt equity, and profitability) on the level of financial disclosure.”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, methodology): “The final section (section 5) presents the conclusions, policy implications of the results, and directions for future research.”