An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience

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Determinants of compliance with AAOIFI standards by Islamic banks (2016, result): “The insignificant sign on the number of block holders is consistent with the research of Samaha and Dahawy (2011) who did not find association between the variables.”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “Samaha and Dahawy (2011) and Aly et al (2010) ﬁ nd no association between the disclosure of CSR information and auditor type in the Egyptian context.”
The extent of voluntary disclosure and its determinants in emerging markets: Evidence from Egypt (2017, background): “TE This result contradicts that of Samaha and Dahawy (2011) who find a positive correlation.”
Factors affecting corporate social responsibility disclosure in Egypt (2011, methodology): “Giner (1997) argues that managers of profitable companies are more likely to provide more voluntary CSR disclosure in the annual reports to support their own their continuation of their current positions and to boost the levels of current and future compensation.”
The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt (2012, background): “In an Egyptian context, Samaha and Dahawy (2011) ﬁ nd a negative associationbetweenthedirectorownershipandthevoluntarycorporate disclosures made by the top 30 Egyptian-listed companies.”