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Articles 1 - 4 of 4
Full-Text Articles in Business
The Determinants Of Unconditional Conservatisms: A Cross-Country Study, Wafaa Salah, Noura Anwar Abdel-Fatah, Farouk Tamam Shoaeb
The Determinants Of Unconditional Conservatisms: A Cross-Country Study, Wafaa Salah, Noura Anwar Abdel-Fatah, Farouk Tamam Shoaeb
Business Administration
Accounting conservatism is a fundamental qualitative characteristic of financial statements. For centuries, it has had a significant impact on accounting practices. The goal of this study is to investigate the attributes of firms and countries, as well as their relative importance in influencing the level of unconditional conservatism. The data for Hierarchical Linear Modeling was collected from a sample of 5470 publicly traded firms from 55 countries between 2017 and 2019. The results reveal that country differences explain approximately 31 percent of the variance in the level of unconditional conservatism. Thus, firm attributes are superior in explaining cross-country variance in …
Earnings Mangement Determinants: A Study Of Egyptian Listed Firm Characteristics Post The Egyptian Revolution, Engy Elhawary ,The British University In Egypt, Dina Hassouna , The British University In Egypt
Earnings Mangement Determinants: A Study Of Egyptian Listed Firm Characteristics Post The Egyptian Revolution, Engy Elhawary ,The British University In Egypt, Dina Hassouna , The British University In Egypt
Business Administration
This research aims to look at how firm characteristics and audit quality can affect the earning management practices in the Egyptian context, within the period of 2011–2019. This period was after the Egyptian revolution and has not been well investigated in Egypt, especially after the new release of corporate governance rules for listing firms. A sample of 157 non-financial listed companies in the Egyptian stock exchange is selected for achieving the research objective through analysing their financial reports. The panel least squares, using the fixed-effect model, is used to test the hypotheses and investigate the relationship between discretional accruals and …
Audit Committee Effectiveness And Company Performance: Evidence From Egypt, Engy Elhawary
Audit Committee Effectiveness And Company Performance: Evidence From Egypt, Engy Elhawary
Business Administration
The purpose of this paper is to investigate the impact of audit committee characteristics (size, independence, experience, gender diversity, and frequency of meetings) on the company‘s financial performance (ROA and ROE) in Egypt. In 2016, the Egyptian Stock Exchange announced a new listing requirement for the audit committee members‘ characteristics to enhance its effectiveness. Data are gathered from the board of directors (BOD) and annual reports of the EGX 30 index non-financial listed companies in Egypt for the period of 2016–2018. Data is analyzed by using panel data cross-section data analysis and correlation analysis. The findings reveal that the audit …
Corporate Social Responsibility And Firm Risk: Egypt’S Case, Dina Hassouna, Rania Abdelfattah
Corporate Social Responsibility And Firm Risk: Egypt’S Case, Dina Hassouna, Rania Abdelfattah
Business Administration
Studies amongst developed countries have extensively investigated the link between corporate social responsibility (CSR) and financial performance. However, due to lack of research in the Middle East, especially in Egypt, the association between CSR and firm risk remains much less understood (Nguyen & Nguyen, 2015). Therefore, this paper is one of the very few studies that investigate the impact of CSR on firm risk amongst developing countries. A sample of 31 Egyptian listed companies was examined over four years, from 2011 to 2015. We test the impact of CSR on firm risk using fixed and random effects estimation models. We …