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The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of corporate risk disclosure (CRD) in the internet reporting for a sample of Egyptian listed companies on the Egyptian Stock Exchange (EGX).

This study depends on a sample of 76 Egyptian companies included in the EGX 100 in the period 2012-2014. The study applies a content analysis and uses a sentence-based method to measure CRD in the internet reporting. Ordinary least-squares regression analysis is used to examine the impact of firm and board characteristics on CRD in the internet reporting.

The empirical analysis shows that large Egyptian companies tend to disclose more risk information in their internet reporting. Moreover, the results indicate that there is a significant positive association between sector type and CRD in the internet reporting. The results show non-significant association between CRD and other firm characteristics (cross listing and level of risk). Finally, there are no significant associations between CRD and board characteristics variables (board size, board composition and CEO duality).

The study’s findings have practical implications. It aids in informing policy makers considering implementing new economic reform programs about the properties of Egyptian companies that disclose risk information in their internet reporting. It provides insights on CRD in Egyptian companies for standards setters and professional authorities to improve risk reporting practices to help stakeholders in making good decisions.

This study is one of the first studies to examine the determinants of CRD in the internet reporting for a sample of Egyptian companies.

This paper aims to extend Wallström et al.’s (2010) six-nation study on brand use and notions of self-expression to Arab women in the UAE. Additionally, it extends the scope of investigation to include an extensive qualitative data corpus to inform and explain the consumption practices of this large, very wealthy and under-researched sector of the global marketplace.

The paper uses mixed methodology emphasizing qualitative research as a means of building on the results of Wallström et al.’s (2010) quantitative study.

Results reveal that Arab women are less committed to the idea that beauty care products are a locus of self-expression, and their purchase choices are based on perceived quality of care products, scene of use and their lack of value in the culture as vehicles of conspicuous consumption cues.

The paper offers valuable insights to researchers and practitioners into the use of beauty care products as a means of self-expression, and emphasizes the value of word-of-mouth communication in enhancing reach in this category. The authors recommend the investigation of relationships between expressing self through brands and variables revealed in this study such as respondents’ relationships to religiosity and health concerns. An extension of this research is also recommended to produce a cross-cultural body of literature on women’s self-expression through brands and how the variable of self-expression can be an important driver of consumer preferences and choices in this population.