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Purpose – This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making “invisible” intangibles in corporate value creation visible to capital market participants. Design/methodology/approach – A grounded theory...
Purpose – The purpose of this paper is to ascertain financial analysts' views regarding the usefulness of a number of items of accounting information via a postal survey. This usefulness is explored in the context of the Egyptian capital market. In addition the usefulness of different types of...
Purpose – In the continuing credit squeeze, sovereign wealth funds (SWFs) are still active in international lending and are eagerly sought out by large, cash‐strapped companies in the West. The purpose of this paper is to examine their nature and strategies before and after the onslaught of the...
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