Business Commons^™

The Impact Of Country-Level And Firm-Level On Financial Performance: A Multilevel Approach, Wafaa Salah

Business Administration

The objective of this study is to demonstrate the relative importance of both firm-level and country-level on financial performance. In addition, to explore the influence of firm-level variables (Accounting standards, firm age, firm size, liquidity) together with country-level variables (GDP per capita, inflation rate, development status, human development index, country openness to trade) on financial performance. Financial performance is measured in this study by Return on Assets. Hierarchical Linear Modeling is employed to identify the components of firm performance variability. This study employs a sample of 4095 publicly listed industrial firms from 54 countries listed on stock exchange covering the …

The Impact Of Motivation On Organisational Citizenship Behaviour (Ocb): The Mediation Effect Of Employees’ Engagement, Safaa Shaaban

Business Administration

Employee motivation and citizenship behaviours have become important issues in human resource development (HRD). This study examines the relationship between employee motivation, and Organizational Citizenship Behaviours (OCB). The objectives of this research have two folds: (1) to show to what extent does employees’ motivation in the Egyptian governmental sector can affect OCB. (2) To investigate the mediation role of employees’ engagement in the employee motivation -citizenship behaviours relationship. This study was applied at Ministry of Civil Aviation (MOCA) where a sample consists of 300 employees working in (MOCA) were chosen based on their participation in the “future leaders program (FLP)” …

External Auditor Type, Discretionary Accruals And Investors' Reactions, Sara Abdallah

Business Administration

Purpose – The purpose of this paper is to investigate, in an Egyptian context, the external auditor type (Big 4 vs local) implications on reporting quality proxied by discretionary accruals (DA) and also examine whether auditor type impacts the market’s pricing of DA, where pricing is considered a proxy for the perceived DA quality.

Design/methodology/approach – The sample period is 2012–2015, that is meant to be post the Egyptian revolution financial crisis; all Egyptian stock exchange (EGX) listed firms (except banks and financial institutions) are considered. DA are estimated using modified Dichev and Dechow’s (2002) model (McNicholas, 2002). Ordinary least …

Reporting The Impact Of Student Centered Learning (Scl): Interactive Learning Experience Base On Small-Scale Study In Undergraduate Business Classes., Safaa Shaaban

Business Administration

This paper presents an examination of the student response to a small-scale experiment in Student Centred Learning (SCL) in undergraduate business classes. This experiment tests the benefits and the impact of Student Centred Learning approach. Also, this approach will help to discover and identify students at risk. This experiment examined the twelve principles of SCL in the Faculty of Business Administration, Economics & Political Science (BAEPS) as a part of teaching and learning strategy and action plans. Feedback was collected from three student groups undertaking different modules at three levels within the Business Department. Each module applied SCL for the …

Disposition Effect And Multi-Asset Market Dynamics, Heba M. Ezzat Dr.

Business Administration

Purpose – Asset pricing dynamics in a multi-asset framework when investors’ trading exhibits the disposition effect is studied. The purpose of this paper is to explore asset pricing dynamics and the switching behavior among multiple assets. Design/methodology/approach – The dynamics of complex financial markets can be best explored by following agent-based modeling approach. The artificial financial market is populated with traders following two heterogeneous trading strategies: the technical and the fundamental trading rules. By simulation, the switching behavior among multiple assets is investigated. Findings – The proposed framework can explain important stylized facts in financial time series, such as random …

The Impact Of Emotional Intelligence On Effective Leadership In The Military Production Factories (Mpf) In Egypt, Safaa Sshaaban

Business Administration

Emotional intelligence is one of the most important personal trait linking to leadership in a way of assisting and developing the desired skills needed for those leaders applying effective leadership. There is a lack in the research literature related to leadership style in the Military Production Factories (MPFs) sector in Egypt. There is great attention and initiative to the reform in governmental sector in Egypt. This study considered as a baseline study for identifying the dominant leadership style in MPF. Military production industry sector includes 20 factories and companies lead by the Ministry of Military production (MOMP). The factories produced …

The Role Of Hris In Gaining A Competitive Advantage: The Case Study Of Telecommunication Industry, Tarek Mohamed Ali

Business Administration

The present research aims to examine the relationship between features of the Human resource information system (hereinafter HRIS) and gaining the competitive advantage (hereinafter CA). The research adds new insight to the current HRIS/CA literature through emphasizing how HRIS characteristics help gaining CA. For achieving the research purpose, data was collected about HRIS features and the gained CA using structured questionnaire that is conducted with (110) HR professionals, (21) IT technicians and (124) sales managers working in the Egyptian Company for mobile service. The results showed that HRIS features of database network, comprehensiveness and integration have the highest impact …

The Management Of Strategic Agility Policy: Reflections On The Exponential Style Of Leadership In Turbulent Times., Zeinab Shawky Younis

Business Administration

If strategy is the mean to achieve growth, strategic agility policy is the tool for this growth continuity. To be agile as an organization you have to make sure that the adjustments of change are not disruptive to the entire system. Change has to be introduced in a consequence of closely controlled patterns that move with the organization in a smooth transition, but parallel to the sense of urgency requiring change. Strategic agility policy jumps as a development of the New Public Management paradigm of thinking, not just as a tool of reorganizing the company or the country on a …

Book-Tax Income Conformity And Earnings Quality: Egx-Based Evidence, Sara Abdallah

Business Administration

This article aims to investigate the incremental value of book-tax differences (BTD) for the future earnings post the Egyptian revolution crisis and also examine the changes in BTD information under earnings discretionary overestimation versus underestimation by Egyptian stock exchange (EGX) listed firms. The findings show a negative incremental BTD value for the one-year ahead earnings performance. This finding is more pronounced for large BTD regardless of its sign (positive/ negative). However, large BTD negative implications are more evident in firms managing earning upward. The findings advocate that BTD are more likely to be driven by earnings manipulation incentives than tax …

The Mediation Role Of Employees Engagement In The Relationship Between Talent Management And Talent Retention In Military Production Factories In Egypt., Safaa Shaaban

Business Administration

This research examines (1) The relationship between talent retention and talent management and its dimensions-namely; talent recruitment and talent development. (2) The effect of mediation role of employees’ engagement on the relationship between talent management and talent retention in the public-sector factories in Egypt. The theoretical background is presented. A structured questionnaire was used to test the variables using random sampling techniques (N= 560 responses) collected by circulation in 18 factories using random sampling within the talent pools of these factories. The questionnaire included three parts. Sub-questionnaires were tested for validity and reliability presented in the results. The proposed study …

The Impact Of Microfinance On Poverty Reduction In Egypt: An Empirical Study, Hala Elhadidi

Business Administration

Microfinance has become a critical tool in credit markets for poverty reduction and socioeconomic development. Yet its impact is still questioned and varies from one country to another and from urban to rural areas. This article examines the role of Egyptian microfinance on household income. A cross-sectional survey interviewed 780 established and new clients in Greater Cairo and rural areas in Egypt. The stratified random method was used to collect the data from urban and rural districts. The findings, using multinomial logistics, reveal that microfinance had a positive impact on the household income of women borrowers who spent three years …

Examining The Effect Of Cultural Intelligence On The Internationalization Of Swiss Small And Medium Enterprises, Hadia Fakhreldin

Business Administration

The study examines the relationship between cultural intelligence (CI) and the internationalization of Swiss Small and Medium Enterprises (SMEs). It also evaluates the role of internationalization motivators within that relationship. A self-administered survey was sent (by email) to the managers of 640 Swiss SMEs, identified from the Swiss SME database (Switzerland Global Enterprises-ge.com). The data analysis confirms that the internationalization process and the intention to internationalize depend to a large extent on the cultural intelligence of these managers. The analysis also identified access to information on foreign markets as the main motivator that affects this relationship. The study proposes solutions …

Differences In Work Values By Gender And Generation: Evidence From Egypt, Dr. Maha Ahmed Zaki Dajani

Business Administration

This research was built on the previous research titled “The Mediating Role of Work Values in the Relationship between Islamic Religiosity and Job Performance: Empirical Evidence from Egyptian Public Health Sector” (2017) and continued to examine work values differences based on gender and generation. A quota sampling procedure was used to survey (400) participants in (10) public Egyptian hospitals. The positive response rate of the target population was (83.75%). Work values were measured using Lyon Work Values Survey (LWVS) revised 25-item scale to assess four types of work values, namely, instrumental values, cognitive values, social/altruistic values, and prestige values. It …

Adoption, Importance And Barriers To The Implementation Of Contemporary Management Accounting Practices: Evidence From Egypt, Amani Hussein

Business Administration

In present times, complexity in the business environment, and advanced technology has intensified the challenges for more management accounting information to meet global competition. Therefore, contemporary management

accounting practices (CMAPs), which focus on financial and non-financial information, have emerged to support

managers’ decision-making processes. This research is aimed at examining the adoption, importance and barriers to

the implementation of contemporary management accounting practices. To achieve its objectives, the research

conducted a survey and collected data on forty MAPs. The methodology of the study relied on factor analysis to

identify and group different variables into the main factors that contribute to …

The Effect Of Firm Characteristics On Earnings Quality: The Moderating Role Of Firm Size, Wafaa Salah

Business Administration

This study sought to examine the effect of firm characteristics on earnings quality. Specifically, the objectives of the study were two-fold: first, to investigate the relationship between firm characteristics and earnings quality using a sample of 45 industrial firms listed on the Egyptian stock exchange for the period 2014 to 2017; and secondly, empirically investigate the moderating role of firm size in the relationship between firm characteristics and earnings quality. The discretionary accrual is used as a proxy for earnings quality. The study employs Ordinary least squares regression analysis. The results indicate that profitability and financial leverage have a significant …

Features Affecting The Quality Of Sustainability Reporting: An Empirical Study And Evaluation, Noha Abdelrahman

Business Administration

Despite of the increasing importance of the sustainability reporting, as a measure of the sustainability performance, nowadays, there is a consensus on the poor quality of sustainability reporting among academics and practitioners. This research aims at testing the impact of some factors that could be the reason behind that poor quality of sustainability reporting. Based on the relevant literature, the research applied multiple regression analysis to test the impact of the corporate adherence to regulations (mainly Global Reporting Initiatives “GRI”) and the type of information in the report (mainly the quantitative information) on the quality of sustainability reporting. This relationship …

Predicting Big-Five Personality Traits Relation With Employees' Job Engagement In Government Sector In Egypt., Safaa Shaaban

Business Administration

The objective of this study is to identify the relationship between personality five traits and employee Engagement of the employee in the public sector in Egypt. The study applied standardized questionnaire in developing two scales; one to measure the personality trait was adapted from (Goldberg, 1993) and Rich (2006). Correlation, regression and coefficient analysis conducted to investigate the effect of Big-Five personality on employees’ JE and its dimensions. The result of this research study shows that there were positive relationships between Big-Five personality traits and EE dimensions. The traits of personality as Extraversion, Conscientiousness, and Openness to Experience were significantly …

Impact Of Sustainable Supply Chain Management Practices On Egyptian Companies’ Performance, Ola Mamdouh, Khaled Kadry, Baasam El Ahmady

Business Administration

The adoption of the Sustainable Supply Chain Management practices by companies in the private sector of Egypt aids to achieve its sustainable development strategy: Egypt Vision 2030, which aligns with the seventeen SDGs launched by the United Nations in 2015. There is a trade-off between sustainable development and economy. The trade-off lies between the benefits that result from adopting environmental, social or resilient practices by companies, versus the costs incurred due to conducting these practices. The research problem is that companies in Egypt regard sustainable practices as a burden to their profitability and continuity. In addition to that, companies do …

The Impact Of Microfinance On Poverty Reduction In Egypt: An Empirical Study, Hala Elhadidi

Business Administration

Microfnance has become a critical tool in credit markets for poverty reduction and socioeconomic development. Yet its impact is still questioned and varies from one country to another and from urban to rural areas. This article examines the role of Egyptian micro nance on household income. A cross-sectional survey interviewed 780 established and new clients in Greater Cairo and rural areas in Egypt. The strati ed random method was used to collect the data from urban and rural districts. The ndings, using multinomial logistics, reveal that micro nance had a positive impact on the household income of women borrowers who …

Predictors Of Investors’ Participation In The Egyptian Stock Market: Application Of Theory Of Planned Behavior, Madiha Metawie, Dalia Ahmed Elmosalamy

Business Administration

Despite the opportunities of growth for the Egyptian stock market, it still offers limited potential to attract investors. This paper explores how various factors related to attitudes, subjective norms and perceived behaviour control as indicted by the theory of planned behaviour affect stock market participation (SMP) in the emerging market of Egypt. The aim of this paper is to study how the influence of factors as financial literacy, risk, influence of others, confidence in the regulator among others, affect consumers’ investment decision to participate in the stock market. A pilot study when combined with literature review revealed eight factors that …

Examining The Relationship Between Environmental Regulations And Foreign Direct Investment Level: Evidence From China, Hadia Fakhreldin, Yomna Elsawy

Business Administration

This study examines the relationship between the environmental regulations and the FDI levels in China. The environmental regulation stringency is measured using emissions and other energy consumption data. The study is based on the pollution haven hypothesis and additionally applies direction of causality tests. The main objectives of the study are: to measure the environmental regulatory stringency and to identify the relationship between the application of the environmental restrictions and the level of FDI in China in the period from 1979–2013. The study adopts a quantitative approach; a correlation matrix, a multiple regression model, and granger causality are used first; …

Exploring The Extension Of Unified Theory Of Acceptance And Use Of Technology, Utaut2, Factors Effect On Perceived Usefulness And Ease Of Use On Mobile Commerce In Egypt, Noha Bendary Ms., Ibrahim H. Al Sahouly Mr

Business Administration

This paper aims to study the factors that enhance perception of mobile commerce users to promote such form of shopping in Egypt. Researchers explored the factors affecting users of Mobile communication and electronic shopping by identifying all factors considered in technology users' behaviour theories. Researchers conducted an exploratory research, to examine the most relevant factors for mobile commerce adoption, also, tested the reliable and valid measures extracted, for considering its effect on the user’s perception of its usefulness and ease of use. Three factors were considered of main importance: social influence, convenience and hedonic motivations. Researchers tested those factors and …