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Abstract
The main objective of this research is to examine the relationship between the ownership structure of firms and their disclosure levels. This will be done by examining some relationships through an empirical study: First, examining the relationship between each type of ownership structure and firm’s mandatory disclosure. Second, examining the relationship between each type of ownership structure and firm’s voluntary disclosure. The research attempts to extend this stream of literature by incorporating all six types of ownership structures (family, managerial, governmental, institutional, foreign and block) and consequently determining which of these types contribute most to the mandatory and voluntary disclosure levels of Egyptian firms, Egypt being a developing country. The empirical data was drawn from a sample of 50 listed Egyptian firms for the periods 2010 to 2014. Data was analyzed based on the following statistical techniques: Descriptive statistics, Pearson’s correlation, Variance inflation factor and multiple regression modelling. A mandatory disclosure index was developed and resulted in an average mandatory disclosure level of 75% among sample firms comprising 117 disclosure items, while the voluntary disclosure index resulted in an average voluntary disclosure level of 23% comprising 58 items.