Alexandria Journal of Accounting Research

Author Index

A

Abd elaal, Mahmoud Moussa The Relationship between Managerial Ability, Managerial Overconfidence and Going-Concern Opinion-The Mediating of Financial Distress “Evidence from Listed Egyptian Industrial Firms” [Volume 5, Issue 2, 2021, Pages 208-270]
Abd Elbaky, Hussin sayed hassan An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
Abd Elbaky, Hussin sayed hassan Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 5, Issue 3, 2021, Pages 227-278]
Abdel Megeid, Nevine Sobhy Board Characteristics Effect on Cost Stickiness Using Earnings Management as a Mediating Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
Abo El ella, Mohamed Abdel Aziz Mohamed The impact of audit quality on the Relationship between internal control weakness and Stock Price Crash Risk an Applied Study on the Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-72]
Abou Elela, Osama Magdy Foad The Effect of Firms’ Operating Characteristics on the Relationship between Financial Statements Comparability and Audit Effort: Evidence from Listed Firms on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 229-301]
Abou Elela, Osama Magdy Foad Mohamed Auditor Experience and its Registration with the Financial Regulatory Authority as Determinants of the Relationship between Brainstorming practices and his Efficiency in Detecting Fraud in Financial Statements: An Experimental Study [Volume 5, Issue 3, 2021, Pages 301-373]
Abou Elresh, Said Khaled Studying and Testing the Impact of Audit Quality and Commitment of Governance Rules Degree on Both Abilities of Net Income and Comprehensive Income in Predicting Future Operating Cash Flows of Companies Listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 122-170]
Abou Zied, Eid Mahmoud The Impact of the Mandatory Transition to IFRS on Auditor Report Lag – Applied Study to Companies Registered in the Saudi Stock Exchange [Volume 5, Issue 1, 2021, Pages 47-105]
Ahmed, Mohamed Saad The Relationship between Readability of Financial Reports and Audit Fees: Evidence from non-financial Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 302-367]
Alhussain, Rehan Fahad Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
Ali, Abd Elwahab Nasr The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders' Perspective in the Egyptian Governmental Universities: An Experimental Study [Volume 5, Issue 1, 2021, Pages 620-667]
Ali, Abd Elwahab Nasr The Study and the Test of the Relationship Between the Degree of Actual of Compliance Companies Listed on the Egyptian Stock Exchange with the Requirements of the Quality of the Internal Audit Function and the Market Value of Property Rights [Volume 5, Issue 2, 2021, Pages 1-49]
Ali, Abd Elwahab Nasr The Impact of the Level of Capital Adequacy and Related Risk Management Disclosure on The Value of Commercial Bank- An Empirical Study on Egyptian Listed Commercial Banks [Volume 5, Issue 2, 2021, Pages 50-108]
Ali, Abd Elwahab Nasr Study and Test the Relationship between the Level of Audit Firms' Activation of Human Capital Practices and the Quality of Financial Reports for Audit Clients in the Business and Professional Practice Environments in Egypt [Volume 5, Issue 2, 2021, Pages 109-170]
Ali, Abd Elwahab Nasr Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
Ali, Abd Elwahab Nasr The value relevance of research and development expenditures information:Empricial evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 5, Issue 2, 2021, Pages 1-35]
Ali, Abd Elwahab Nasr The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms [Volume 5, Issue 2, 2021, Pages 60-121]
Ali, Abd Elwahab Nasr Studying and Testing the Impact of Audit Quality and Commitment of Governance Rules Degree on Both Abilities of Net Income and Comprehensive Income in Predicting Future Operating Cash Flows of Companies Listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 122-170]
Ali, Gihan Mohamed The Predictive Role of Auditor Going Concern Opinion and Auditor Characteristics in Corporate Bankruptcy: Evidence From Firms Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 627-661]
Ali, Mahmoud Ahmed Ahmed Audit Firm Size and its Registration with the Financial Regulatory Authority as Determinants of the Relationship Between the Alternatives of Outsourcing the Internal Audit Function and CPA Decision to Rely on It: An Experimental Study [Volume 5, Issue 1, 2021, Pages 165-222]
Ali, Neven Salah Ali Determinants of Readability of the Annual Financial Report and its Impact on Agency Costs: An Applied Study on Companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 1, 2021, Pages 949-1017]
Ali, Neven Salah Ali The impact of Managerial Ability and the Attributes of the Auditor and his firm on the Relationship between Audit Effort and the Accuracy of his going concern opinion: An applied study in companies listed on the Egyptian stock Exchange. [Volume 5, Issue 3, 2021, Pages 549-611]
Ali, saleh Aly Saleh Studying and Testing the Relationship Between Operational Characteristics of the Companies and Level of Forward-Looking Information Disclosure in Non-Financial Companies Listed on Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 73-128]
Al Sharawi, Hussam Hassan Mahmoud Earnings Versus Cash Flows in Predicting Future Cash Flows: Evidence From Egypt and KSA [Volume 5, Issue 1, 2021, Pages 714-743]
Alsultan, Abdulaziz Sulaiman Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
Amer, Marwan The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
Amin, Essam Hamdy Study and Examination the Relation between External Audit Quality and Financial Restatement in the Non-Financial EGX-Listed Companies [Volume 5, Issue 1, 2021, Pages 1568-1612]
Amin, Essam Hamdy The Effect of Perceived Audit Quality on The Relation between IFRS Adoption and Cost of Equity: An Evidence From Companies listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 265-312]
Amin, Rehab Adel Salah El din Analytical Study the Role of Fintech for Banking Services and the Relationship to Financial Inclusion in Light of the Banking Law 2020 [Volume 5, Issue 2, 2021, Pages 175-212]
Assaf, Sawsan Fawzy The Role of Enterprise Resource planning (ERP) Systems in Supporting the Sustainable Competitive Advantage of Supply Chain: An Exploratory Study [Volume 5, Issue 1, 2021, Pages 1047-1105]
Attia, Sara Hamdy Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]

B

Badawy, Hebatallah Abd El Salam The Impact of Assurance Quality and Level on Cybersecurity Risk Management Program on Non-Professional Egyptian Investors’ Decisions: An Experimental Study [Volume 5, Issue 3, 2021, Pages 1-56]
Baroma, Bassam Samir The Effect of Using Nonfinancial Performance Measures in Improving Hotel Performance: Using Balanced- Scorecard Perspectives Empirical Evidence From Egypt [Volume 5, Issue 1, 2021, Pages 1105-1139]
Bekhet, Mohamed Bahaa Eldeen Mohamed The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
Brek, Doaa Ahmed Said Fares The Impact of the Quality of Financial Reporting on the Relationship between Corporate Governance and Firm Value"Empirical Study on the Egyptian Listed Companies" [Volume 5, Issue 2, 2021, Pages 380-437]

D

Daoud, Mona Mohammed A Proposed Framework for Value-Based Internal Audit and its Impact on The Added Value and The Expectation Gap of Internal Audit: (A Field Study in Egypt) [Volume 5, Issue 1, 2021, Pages 1183-1254]
Def, Alaa eldeen tawfek Ibrahim The Impact of The Interrelationship Between Business Strategy and Earnings Management Strategy on Bankruptcy Risk An Applied Study on Firms Listed in Saudi Stock Market [Volume 5, Issue 1, 2021, Pages 874-948]

E

Elashkar, Eid Karem Ahmed Proposed Mechanisms to Reduce the Negative Consequences of the COVID- 19 on the Professional Performance of Auditors and to Support their Professional Judgment on the Viability of the Enterprise - Field Study - [Volume 5, Issue 1, 2021, Pages 1442-1513]
El- Deeb, Mohamed Samy Board Characteristics Effect on Cost Stickiness Using Earnings Management as a Mediating Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
Elgably, Walid Samir Abdelazim Proposed Mechanisms to Reduce the Negative Consequences of the COVID- 19 on the Professional Performance of Auditors and to Support their Professional Judgment on the Viability of the Enterprise - Field Study - [Volume 5, Issue 1, 2021, Pages 1442-1513]
Elghayesh, Amal Mahmoud The Role of Enterprise Resource planning (ERP) Systems in Supporting the Sustainable Competitive Advantage of Supply Chain: An Exploratory Study [Volume 5, Issue 1, 2021, Pages 1047-1105]
Elkayal, Eman Mohamed The Impact of the Components of the Egyptian Sustainable Development Index on the Financial Performance of Companies [Volume 5, Issue 1, 2021, Pages 1367-1400]
El- Moslemany, Racha The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
Elmowafy, Marwa Hosny Mohamed The Impact of Disclosure of the Risks of Volatility in a Foreign Exchange Rates on the Earnings Quality : An Empirical Study on the Sector of Pharmaceutical Companies Listed in The Egyptian Stock Exchange During the Period of 2013-2018 [Volume 5, Issue 1, 2021, Pages 1367-1396]
Elnafea, Fahd Bn Soliman Increasing the effectiveness of the accounting model of practices Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
Elnakeeb, Sahar Abdelsatar Studying the Impact of IFRS 9 and the Corona Pandemic on the Qualitative Characteristics of Accounting Information with Applying to Banks Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 117-174]
El sabagh, Ahmed Abudo The effect Value Relevance of interim financial information on the cost of financing “An applied study on companies listed in the Egyptian Stock Exchange” [Volume 5, Issue 3, 2021, Pages 457-503]
Elsawah, Tamer Ibrahim The relationship between earnings management and investment efficiency with auditor industry specialization and board independence as two moderating variables An empirical study on companies listed in the Egyptian stock exchange [Volume 5, Issue 3, 2021, Pages 313-392]
Elsayed, Mahmoud Mohamed Studying and Investigating the Value Relevance of Interim Accounting Information- Evidence from Egyptian Listed Companies [Volume 5, Issue 1, 2021, Pages 1514-1567]
Elsayed, Mohamed Saber Hamouda The Impact of Debt Structure on Future Stock Price Crash Risk: Evidence from Egypt [Volume 5, Issue 1, 2021, Pages 668-714]
Elserafy, Asmaa Ahmed Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1-46]
Elserafy, Asmaa Ahmed Ahmed The Impact of the Auditor Client Business Risk and the Effectiveness of his Internal Control Structure on the External Auditor’s Decision to Rely on the Internal Audit Function –An Experimental Study [Volume 5, Issue 3, 2021, Pages 57-116]
ElShabasy, Mohy Sami Mohamed Mohamed Measuring the Extent of Acceptability of Income Tax in Egypt from the Perspective of the Tax Community (A Testy Study) [Volume 5, Issue 2, 2021, Pages 586-626]
El- Shreif, Yasmine The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]

G

Gazar, Maged Contemporary international and Arab trends of accounting research published in peer-reviewed accounting journals and lessons learned for Arab countries [Volume 5, Issue 1, 2021, Pages 1255-1295]
Ghoniem, Mahmoud Raggab Yassin The Impact of the Audit Client's Big Data on the Planning of External Audit Procedures - A Future Vision. [Volume 5, Issue 2, 2021, Pages 171-207]

H

Habiba, Mohamed Mohamed Mohamed The Relationship between Shares Repurchases Decision and Firm Value from Accounting Prespective in the Light of "Covid-19" Pandemic An Applied Study on Egyptian Stock Exchange Listed Companies [Volume 5, Issue 1, 2021, Pages 1613-1674]
Hafez, Smah Tarek Ahmed The Relationship between Audit Negotiation Strategies and Earning Management Practices in Corporations Listed in Egypt Stock Exchange- An Experimental Study [Volume 5, Issue 1, 2021, Pages 744-800]
Hamad, Hayam Fekry Ahmed Ahmed The Effect of Analysts Cocerage on Accounting Conservatism An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
Hashad, Tarek Mohamed Omar Measuring the Impact of Corporate Tax Avoidance on the Cost of Equity in light of the Agency Theory: An Empirical Study in the Egyptian Business Environment [Volume 5, Issue 1, 2021, Pages 801-873]
Hassan, Hanan Abd ElMonieom Mostafa The Impact of the Application of Cloud Computing on the Auditor's Report on Continuity of the Facility in Activity [Volume 5, Issue 3, 2021, Pages 393-456]
Hassan, Yousef Salah Abdullah The Effect of the Industrial Specialization of the Auditor on the Relationship Between Auditor Tenure and Stock Return Volatility: An Applied Study on Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 526-586]

I

Ibrahim, Asmaa Ibrahim Abd-ElRehim The Impact of Risk Disclosure on Investment Efficiency: Evidence From Egypt [Volume 5, Issue 1, 2021, Pages 1750-1789]
Ibrahim, Mohamed zidan The Impact of Disclosure of the Risks of Volatility in a Foreign Exchange Rates on the Earnings Quality : An Empirical Study on the Sector of Pharmaceutical Companies Listed in The Egyptian Stock Exchange During the Period of 2013-2018 [Volume 5, Issue 1, 2021, Pages 1367-1396]

K

Khames, Mohamed Mostafa The Impact of Applying Internet of Things Technology in Light of the Adoption of Cloud Computing on the Inventory Management System [Volume 5, Issue 1, 2021, Pages 1401-1441]

L

Lotfy, Salma Essam The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]

M

Mansour, Ashraf Mohamed Ibrahim The Effect of Adopting International Financial Reporting Standards (IFRS) on Audit Fees of the Financial Statements (Applied Study) [Volume 5, Issue 1, 2021, Pages 223-276]
Mashapet, neama Harb The Impact of Corporate Governance Efficiency on the Relationship between Managerial Ability and Audit Fees Evidence from Listed Companies in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 277-350]
Massoud, Sanaa Maher Mohmady The Impact of Firm Life Cycle on the Relationship between Dividend Policy and Capital Structure: An Empirical Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 321-379]
Melegy, Magdy Melegy Abdelhakem The value relevance of research and development expenditures information:Empricial evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 5, Issue 2, 2021, Pages 1-35]
Mohamed, Abdulah Hessin Younes The Impact of Board Governance on Corporate Risk-Taking Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
Mohamed, Amr Mohamed Khamis Study and Examination Effect of Female Participation in the Boards of Directors of Companies Listed in the Egyptian Stock Exchange on Relation between Managerial Ability, CEO Overconfidence and Tax Avidonce Practice. [Volume 5, Issue 1, 2021, Pages 1295-1366]
Mohamed, Moamen Farhat Elsayed Measuring the Impact of Applying the Standards (IFRS) in the Light of Governance Mechanisms on the Earnings Quality and the Explanatory Power of Financial Analysts [Volume 5, Issue 1, 2021, Pages 440-528]
Mohamed, Sahar Said Hamad The impact of international financial reporting standards adopting on accounting information quality- An Applied Study in Listed Companies in the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 504-548]
Mohamed, Samir Ibrahim Abdelazim Studying and Testing The relationship between the Managerial Ability and Audit Report Lag- Evidence from Non-financial Companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 245-300]
Mousa, Possy Hamdy Hassan Impact of firm characteristics on Restatements: Audit Report Lag as a mediator variable: an applied study on listed companies on the Egyptian stock Exchange [Volume 5, Issue 3, 2021, Pages 449-500]

N

Nafea, Mahmoud Abd El Maksoud The Implications of Repercussions of the Covid-19 Virus on the profession of accounting and auditing [Volume 5, Issue 2, 2021, Pages 213-249]
Nathan, Demyana The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
Noser, Abd Elnaser Abd Elatef The Impact of Digital Transformation on Information Asymmetry: Evidence from Saudi Listed Companies [Volume 5, Issue 2, 2021, Pages 438-494]

O

Osman, Mohamed Ahmed Abd Elaziz A study and Examination the Effect of Family Ownership Structure on the Relationship between Tax Avoidance Practices and Related Party Transactions and Cash Dividends in companies listed on the Egyptian Stock Exchange [Volume 5, Issue 2, 2021, Pages 460-525]
Osman, Mohamed Ahmed Abd Elaziz Studying and testing the relationship between auditor’s Firm Reputation and auditor's opinion accuracy regarding going concern of non-financial companies listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 129-206]
Osman, Yasmen Magdy Ragab The effect of applying financial inclusion policies on the financial stability of commercial banks traded on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1018-1046]

R

Ramadan, Ali Elgohary The Impact of Auditor's Assurance on Companies' Disclosure of Risk Management On the Lending Decision an Experimental Study [Volume 5, Issue 1, 2021, Pages 529-619]
Ramadan, Maha Shafik The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]
Ramdan, Ali Gohary The Impact of the Auditor's Disclosure of key Audit Matters on the Investment Decision in Shares of Listed companies in The Egyptian Stock Exchange Emperical Study [Volume 5, Issue 2, 2021, Pages 409-459]
Rashid, Mohamed Ibrahim Mohamed The Effect of Audit Client's Industry Characteristics on the Relationship between Audit Firm Reputation and the Degree of Its Industrial Specialization- Evidence from Egyptian Listed Companies [Volume 5, Issue 3, 2021, Pages 169-444]

S

Saada, Tarek Ibrahim The Impact of Disclosure of the Risks of Volatility in a Foreign Exchange Rates on the Earnings Quality : An Empirical Study on the Sector of Pharmaceutical Companies Listed in The Egyptian Stock Exchange During the Period of 2013-2018 [Volume 5, Issue 1, 2021, Pages 1367-1396]
Saada, Tarek Ibrahim Measuring and Evaluating Earnings Management Practices on the Commercial Banks Listed on the Egyptian Exchange According to the Loans Loss Provisions (LLPs): An Analytical Multi-Level Empirical Study [Volume 5, Issue 2, 2021, Pages 271-320]
Said, Shimaa Mohamed The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms [Volume 5, Issue 2, 2021, Pages 60-121]
Saleh, Mohamed Ahmed Mohamed The effect of applying financial inclusion policies on the financial stability of commercial banks traded on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1018-1046]
Saleh, Nermin Mohamed Shaker Ibrahim The Impact of the Level of Capital Adequacy and Related Risk Management Disclosure on The Value of Commercial Bank- An Empirical Study on Egyptian Listed Commercial Banks [Volume 5, Issue 2, 2021, Pages 50-108]
Serag, Asmaa Abd El- Monem A Proposed Framework for Value-Based Internal Audit and its Impact on The Added Value and The Expectation Gap of Internal Audit: (A Field Study in Egypt) [Volume 5, Issue 1, 2021, Pages 1183-1254]
Shehata, shehata Elsayed Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1-46]
Shehata, shehata Elsayed The Effect of Alternative Accounting Bases on the Quality of Accounting Information from Stakeholders' Perspective in the Egyptian Governmental Universities: An Experimental Study [Volume 5, Issue 1, 2021, Pages 620-667]
Shehata, shehata Elsayed The Effect of Internal Control Structure Quality on Firm’s Financial Performance An Applied Study on Companies listed in the Egyptian Stock Exchange [Volume 5, Issue 1, 2021, Pages 1140-1182]
Shehata, shehata Elsayed The Study and the Test of the Relationship Between the Degree of Actual of Compliance Companies Listed on the Egyptian Stock Exchange with the Requirements of the Quality of the Internal Audit Function and the Market Value of Property Rights [Volume 5, Issue 2, 2021, Pages 1-49]

T

Turkey, Noha Elsayed Study and Test the Relationship between the Level of Audit Firms' Activation of Human Capital Practices and the Quality of Financial Reports for Audit Clients in the Business and Professional Practice Environments in Egypt [Volume 5, Issue 2, 2021, Pages 109-170]

Y

Yousef, Ayman Yousef Mahmoud The Role of Audit Firm and Partner Styles in Enhancing Financial Statement Comparability: Evidence from Egyptian Non-Financial Listed Companies [Volume 5, Issue 1, 2021, Pages 1675-1721]
Yousef, Ayman Yousef Mahmoud The Relation between the Method of Committing and Concealing Financial Statements Fraud and Auditors' Judgments Regarding the Intentionality of Identified Misstatements- An Experimental Study [Volume 5, Issue 3, 2021, Pages 501-549]
Yousef, Nesren Mohamed Fathy Impact of Disclosing about Value Chain Reintegration Information In & Post Crisis Times on Investors Behavior & Financial Analysts’s Forecastes Accuracy.(A Comparison Experimintal Study) [Volume 5, Issue 1, 2021, Pages 1047-1121]