Foreign ownership structure, Sustainable Finance, and firm value Nexus: Evidence from Egyptian Banking Sector

The impact of digital assets disclosure on stock prices: A mediating effect of key audit matters, evidence from Egyptian listed companies

Behavioral biases in trade credit policy: does it matter for financial performance?

Purpose: Corporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can impart its dynamic role in achieving financial efficiency. Therefore, the...

Corporate Governance and Financial Performance of Quoted Deposit Money Banks in Nigeria: An empirical investigation

This paper studied how firm governance affects the performance of quoted deposit money banks in Nigeria. The paper aimed to ascertain the effects of board size, board composition, and gender diversity after controlling for firm age and firm size on ...

Accrued Forecasting On Tourist’s Arrival In Bangladesh For Sustainable Development

Forecasting of potential tourists' appearance could assume a critical role in the tourism industry, arranging at all levels in both the private and public sectors. In this study our aim to build an econometric model to forecast worldwide visitor str...

The influence of the development of accounting standards to preserve sustainability: Literature Review” In Arabic

Abstract: Purpose: The study aims to investigate the relationship between the impact of the development of accounting pronouncements and the extent to which accounting can or should contribute to the pursuit of economic & social developments, and t...

Governance mechanisms and earnings management practices: evidence from Egypt

This study develops an aggregate corporate governance index (ACGINX) composed of four individual corporate governance (CG) indices – disclosure and transparency index, board of directors index (BoDINX), shareholders’ rights and investor relations i...

The Effect of Earning Persistence and Components of Earning on the Predictability of Earning: Evidence from an Emerging Market

This study investigates the relationship between persistence of earning and the components of earning on the predictability of earning in an emerging market after the adoption of International Financial Reporting Standards IFRS during 2008-2015. The...

The Quality of the Audit Process In The Light of Professional Pronouncements of Standards’ Setting Bodies

The audit firms seek to gain new clients and to retain their existing ones in order to expand and increase the size of their share in the market. However, the aforementioned sought may often interfere with the quality of the audit process, once atta...

Feasibility study of a private school in the United Arab Emirates

The paper investigates the setting up of a private school in the emerging market of Al Ain, United Arab Emirates. The study adopts common criteria for conducting a feasibility study, and develops pro forma financial statements. The findings show tha...

Principal-Principal Internal Governance Mechanisms and the Firms’ Performance: Evidence from an Emerging Market

It has been argued that companies with more comprehensive corporate governance mechanisms have value premium over their counterparts with less comprehensive ones. In this regards, the current study aims to investigate the effect of internal governan...

Academic Risk Measures and Audit Qualifications: Evidence from Egypt

This paper aims to empirically investigate the ability of five academic risk measures, i.e., Working Capital Accruals (WC_ACC), Beneish's MSCORE, Dechow et al.'s FSCORE, the Modified Jones Model (DSS) and Pustylnik's Combined Algorithm Score, to det...

Is there a Shift in the Accounting Values in Egypt Towards Optimism, Transparency and Professionalism?

This paper aims to examine the persistence of the historically assumed accounting values of the Egyptian environment in terms of conservatism, secrecy and statutory control after the adoption of the latest versions of the Egyptian Accounting Standar...

The Value Relevance of the Financial Statements’ Bottom Lines in the Emerging Egyptian Capital Market

This study aims to examine the value relevance of the bottom lines of the financial statements in the Egyptian context after the inception of the new version of Egyptian Accounting Standards of 2006. Considering the tradition accounting value of con...