...Engy ELsayed Abdelhak; Khaled Hussainey; Khaldoon Albitar Purpose This study aims to examine the impact of internal corporate governance and audit quality on the level of COVID-19 disclosure in Egypt. Design/methodology/approach The authors use manual content analysis to measure levels...

...Khaldoon Albitar; Mahmoud Elmarzouky; Khaled Hussainey Purpose This paper aims to examine the impact of ownership concentration on Covid-19 disclosure in the narrative sections of corporate annual reports. It also explores the mediating role of corporate leverage on the ownership concentration...

... of Covid-19 information and performance disclosure for the UK Financial Times Stock Exchange all-share non-financial firms. Findings The authors found a significant positive relationship between the Covid-19 disclosure and the firm performance disclosure in the annual reports. The authors also find...