Alexandria Journal of Accounting Research

Author Index

A

Abd El Karim, Sofyan Azer The Impact of the Auditor's Using of Information Technology on His Professional Performance Quality - an Experimental Study [Volume 7, Issue 1, 2023, Pages 1-44]
Abd el lateef, Nasser Nour Eldeen The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
Abd el lateef, Nasser Nour Eldeen Elements of applying the continuous improvement method (kaizen) to develop standard costs in the Iraqi industrial environment - an exploratory study [Volume 7, Issue 1, 2023, Pages 343-383]
Abd ElRahim, Mohamed yonis The Impact of Companies' Orientation towards Integrated Reports on the Market Value of Shares (with Application on Companies Listed in the Egyptian Sustainability Index) [Volume 7, Issue 2, 2023, Pages 333-360]
Abd El Rahman, Amr Nageb Abd el hamid The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]
Abdou, Abeer Thabet Ahmed The impact of applying blockchain technology on improving operational efficiency and avoiding fraud in Egyptian insurance companies (Field study) [Volume 7, Issue 2, 2023, Pages 283-327]
Abdou, Ahmed Abdollah Khalel The impact of environmental accounting practices on the quality of accounting profits and their impact on Efficiency of financial performance in Saudi business establishments [Volume 7, Issue 3, 2023, Pages 213-250]
Abdou, Eman Mohamed Elsaied salama The Impact of Earnings quality and Stock Liquidity on Debt Maturity Structure and Its Reflection on The Efficiency of Capital Investment: An Applied Study on Companies Listed in Small and Medium Enterprises (SMEs) Market on The Egyptian Exchange [Volume 7, Issue 3, 2023, Pages 377-431]
Abou Elela, Osama Magdy Foad The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]
Abou Khashba, Abd ElAl Beb Hashem The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
Abou nel, Samira Abas Mohamed A Proposed Framework for the Integration between Material Flow Cost Accounting (MFCA) and the Target Costing Method (TC) to Reduce costs and Support the Competitive Advantage of Business Enterprises- a Field Study [Volume 7, Issue 1, 2023, Pages 353-430]
Afifi, Karim Tarek Hamed An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
Afifi, Karim Tarek Hamed An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
Ahmed, Ahmed Said Abd elazim The Impact of the Characteristics of the Board of Directors on the volatility of Stock Returns and Its Reflection on The Going Concern of Companies in The Light of the Russian-Ukrainian Crisis: An Applied Study [Volume 7, Issue 1, 2023, Pages 517-601]
Ahmed, Bahaa Monzer The Impact of reliance on information technology in supporting the use of the specification-based cost entry in the rationalization of costs at Iraqi public universities [Volume 7, Issue 1, 2023, Pages 123-154]
Ali, Abd Elwahab Nasr The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Ali, Aida Mohamed Mostafa The Impact of the Audit Client's adoption of Blockchain Technology on the Audit Report Lag on the Audit of the Full Annual Financial Statements: An Experimental Study [Volume 7, Issue 1, 2023, Pages 423-483]
Ali, noha Mohamed Zaky Mohamed The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
Ali, Saleh Ali Saleh The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]
Alsultan, Abdulaziz Sulaiman Using Managerial Ownership in Explaining the Relationship between Board Characteristics and Real Earnings Management: Evidence from Saudi Arabia [Volume 7, Issue 2, 2023, Pages 61-102]
Amin, Essam Hamdy The Effect of Auditor Dependence on Hybrid Models From Artificial Intelligence Tools on Enhancing Auditor Going Concern Opinion Quality: An Applied Study on a Sample of Egyptian Stock Listed Companies [Volume 7, Issue 1, 2023, Pages 601-659]
Attallah, Michael Medhat The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
Attia, Sara Hamdy The effect of Financing Structure on Corporate Tax Avoidance Behavior Practices From an Accounting Perspective: A Comparative Applied Study between large-sized companies and medium and small-sized companies Listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 369-422]
Ayob, Shahenda Ashraf Ibrahim The Relationship Between Managerial Abilities And Earnings Persistence In Light Of The moderating Effect Of The Perceived Audit Quality - An Applied Study On Commercial Banks Listed On The Egyptian Stock Exchange. [Volume 7, Issue 1, 2023, Pages 1-36]

B

Badawy, Hebatallah Abd El Salam The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on User’s Perception of Information Quality: The Case of the Egyptian Customs Authority [Volume 7, Issue 2, 2023, Pages 1-60]
Badr, Essam Ali Farag The Impact of the Application of Blockchain Technology in Business Establishments on the Asymmetry of Accounting Information A Field Guide from the Saudi Environment [Volume 7, Issue 1, 2023, Pages 37-94]
Badwy, Mohamed Khamis Badr The Effect of Recognition of Goodwill and It's Impairment Losses on the Auditor’s Effort: An Empirical Study on Egyptian Listed Firms [Volume 7, Issue 1, 2023, Pages 211-242]
Basiouny, Meral Medhat The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
Bekhet, Mohamed Bahaa Eldeen Mohamed An Examination of the Financial Determinants of Growth of the Firm [Volume 7, Issue 2, 2023, Pages 41-64]

E

Ebied, Rawya Reda The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
Eid, Rabea Fatoh Mohamed The Impact of Company’s presence in Environmental, Social and Governance index (ESG) on the Value Relevance of Accounting Information: An applied study on companies listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 431-516]
Eid, Rabei Fatoh Mohamed The Impact of Audit Quality on Firm Market Value Evidence from the Egyptian Stock Exchange from 2016-2020 [Volume 7, Issue 1, 2023, Pages 131-210]
Elateby, Nayef Ibrahim The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
Elbstoty, Marwa Ahmed Abdelrahman The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
El-Diftar, Doaa The Effect of Corporate Financial Performance on Growth Potential: Perspectives from the Listed Non-Financial Firms in Egypt Exchange [Volume 7, Issue 3, 2023, Pages 1-18]
Eldomiaty, Tarek The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
Elgably, Walid Samir Abdelazim A Proposed Framework for the Integration between Material Flow Cost Accounting (MFCA) and the Target Costing Method (TC) to Reduce costs and Support the Competitive Advantage of Business Enterprises- a Field Study [Volume 7, Issue 1, 2023, Pages 353-430]
El Ghonemy, Rania Abdelwahab The Effect of Corporate Financial Performance on Growth Potential: Perspectives from the Listed Non-Financial Firms in Egypt Exchange [Volume 7, Issue 3, 2023, Pages 1-18]
ElKazaz, Elsayed Gamal Mohamed The Analysis of Financial Reporting Quality Characteristics in Stability and Shocks Periods: Is There an Impact of Managerial Overconfidence in the Light of Competition Level in the Products Market as a Moderating Variable? An Empirical Study on the Egyptian listed companies [Volume 7, Issue 1, 2023, Pages 542-628]
Elmahwry, Fatma Ibrahim The Impact of the Value added Tax on Saudi Corporation Profitability -An Applied Study [Volume 7, Issue 1, 2023, Pages 385-416]
Elsawah, Tamer Ibrahim The Mediating Effect of annual financial statements` comparability on the Relationship between related party transactions and audit fees: Evidence from companies listed in the Egyptian stock exchange [Volume 7, Issue 1, 2023, Pages 53-148]
Elsayed, Amira Hamed The impact of investment opportunities on the relationship between cash Holdings level and audit fees: an Empirical study on firms listed on Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 315-368]
Elsayed, Dalia Hussein Abdelhay The Impact of Board Gender Di-versity on Firms Performance During the Covid-19 Crisis [Volume 7, Issue 1, 2023, Pages 1-29]
Elsayed, Mahmoud mohamed The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Elsayed, Mohamed Saber Hamouda The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
El Semany, Mohamed Mokhtar The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan [Volume 7, Issue 3, 2023, Pages 359-376]
Elserafy, Asmaa Ahmed The Relationship Between Managerial Abilities And Earnings Persistence In Light Of The moderating Effect Of The Perceived Audit Quality - An Applied Study On Commercial Banks Listed On The Egyptian Stock Exchange. [Volume 7, Issue 1, 2023, Pages 1-36]
El werdat, Yussef Ali The Availability of the Accounting requirements needed to transfer to The Accrual Basis Accounting in the Saudi Public Sector: A Field Study [Volume 7, Issue 2, 2023, Pages 1-46]
Emmara, Mohamed Rizk Abd El ghafar The moderating effect of economic policy uncertainty on the relationship between sustainability performance disclosure and the cost of borrowed capital for Egyptian firms [Volume 7, Issue 3, 2023, Pages 37-80]
Emmara, Mohamed Salama Mohamed Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]

F

Fadaly, Dina Investigating the Impact of Digital Transformation of External Audit-ing on their Business in the Egyp-tian Context [Volume 7, Issue 2, 2023, Pages 103-140]
Feteha, Mohamed Mohamed Mohamed Elements of applying the continuous improvement method (kaizen) to develop standard costs in the Iraqi industrial environment - an exploratory study [Volume 7, Issue 1, 2023, Pages 343-383]
Foda, Elsayed Ahmed Mahmoud The Effect of Company’s Informational Environment Characteristics on the Mediating Role of Comparability in Relationship between IFRS and both of Relevance and Faithful Representation of Accounting Information: An Empirical Study [Volume 7, Issue 2, 2023, Pages 1-84]

H

Hashad, Tarek Mohamed Omar The Impact of the Board Characteristics on Sustainability Performance Disclosure and Its Reflection on the Firm Value: An Applied Study on Companies Included in the S&P/EGX ESG Index [Volume 7, Issue 2, 2023, Pages 125-222]
Hashad, Tarek Mohamed Omar The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
Hashad, Tarek Mohamed Omar The Impact of Business Strategy and Investor Sentiment on Tax Avoidance practices: The Moderating Role of Gender Diversity - An Empirical Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 141-212]
Hassan, Haider Abdel Moniem Mohamed Elements and obstacles to applying the resource consumption accounting approach in Iraqi health units - an exploratory study [Volume 7, Issue 1, 2023, Pages 197-226]
Hussin, Amal Hussin Mohamed The impact of integration between Blockchain and Cloud Computing on the quality of digital financial reports (Suggested Approach) [Volume 7, Issue 1, 2023, Pages 95-130]
Hussin, Aqueel Abaas The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
Hussin, Mohamed Gasem The effect of governmental auditor's usage of brainstorming on actual audit quality in iraq governmental units: an Experimental study [Volume 7, Issue 1, 2023, Pages 71-122]

I

Ibrahim, Dalia Opportunities, Challenges and Implications of Blockchain Technology for Accounting: An Exploratory Study [Volume 7, Issue 3, 2023, Pages 173-220]
Ibrahim, Mohamed zidan The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]
Issa, Aref mahmoud kamel The Effect of Accrual Quality on the Relationship between Free Cash Flow and Financial Performance in Saudi-Listed Firms: An Empirical Study [Volume 7, Issue 3, 2023, Pages 97-140]

K

Kasem, Mohamed Walid Mostafa The effect of governmental auditor's usage of brainstorming on actual audit quality in iraq governmental units: an Experimental study [Volume 7, Issue 1, 2023, Pages 71-122]
Kasem, Mohamed Walid Mostafa| Husssin The Role of Budgets in Activating Control and Performance Evaluation in Iraqi Governmental Universities (Acase study on Samarra University) [Volume 7, Issue 1, 2023, Pages 301-342]
Khalaf, Mohamed Sami Salama Potential effects of disclosure of key audit matters in the audit report on the Egyptian business environment [Volume 7, Issue 1, 2023, Pages 484-556]
Khalefa, Alaa Kamel Hassan Measuring the Effect of the Relationship Between Intellectual Capital and Sustainability Performance on Firm Value: An Applied Study on Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 2, 2023, Pages 85-124]
Khalil, Hoda Magdy The Relationship between some Firm’s Operational Characteristics and ICS effectiveness: An evidence from non- financial firms listed in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 41-61]

M

Magdy, Nebal The Financial Determinants of Corporat Creditworthiness: Perspectives from Egypt [Volume 7, Issue 2, 2023, Pages 1-40]
Magdy, Nebal The Effect of Corporate Financial Performance on Growth Potential: Perspectives from the Listed Non-Financial Firms in Egypt Exchange [Volume 7, Issue 3, 2023, Pages 1-18]
Mahmoud, Abd elhamid Elesawey The Impact of Earning Management Practices through Classification Shifting of Cash Flow Statement Items on Analyst Forecasts Accuracy with an Empirical Study on Egyptian Corporation [Volume 7, Issue 2, 2023, Pages 47-114]
Mahmoud, Amr Elsayed Zaki The Impact of Corporate Governance on the Relationship betweenTax Aggressiveness and Firm Value - An Applied study on listed companies in the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 95-181]
Mansour, Mohand Hamad Saleh The Role of International Public Sector Accounting Standards (IPSAS) in Support and Enhance Accountability and Transparency in Iraqi Government Units - Exploratory Study [Volume 7, Issue 1, 2023, Pages 155-196]
Mashapet, neama Harb The effect of the form and content of the audit report on the value relevance of accounting information An Empirical study on listed companies in the Saudi stock market (Tadawul) [Volume 7, Issue 1, 2023, Pages 181-247]
Mohammed, Waleed Bekheit Aboudeif Measuring the extent to which the audit reports issued by the Central Auditing Organization conform to the INTOSAI standards for the auditor's report "Experimental study" [Volume 7, Issue 1, 2023, Pages 45-70]
Mousa, ElTayeb Hamed Edres Efficiency and effectiveness of financial performance in reducing weakness factors in the Sudanese banking sector: Case study of Bank of Khartoum [Volume 7, Issue 3, 2023, Pages 333-358]
Mousa, Possy Hamdy Hassan The relationship between the effectiveness of the internal control structure and the financial statements comparability: the modifying effect of the characteristics of the board of directors: an applied study on companies listed on the Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 321-386]
Mustafa, Sameh Abdelsalam Does Mandatory Adoption of XBRL Improve the Quality of Reported Earnings? Evidence from the Saudi Stock Exchange [Volume 7, Issue 1, 2023, Pages 1-25]

N

Nasan, Dymana The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]

O

Omar, Ahmed Mohamed The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Osman, Efraa El Fadel The Role of the Joint Audit in Predicting the Continuity of the Enterprise: A field study on a sample of audit offices in Sudan [Volume 7, Issue 3, 2023, Pages 359-376]
Osman, Mohamed Ahmed Abd Elaziz The effect of CPA assurance on the disclosure of cybersecurity risk management processes on Investors’ Willingness and Decisions in stocks - An experimental study [Volume 7, Issue 2, 2023, Pages 167-238]

R

Ragheb, Mohamed Ahmed The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Rasheed, Dalia Morsy Mohammed Hassan Direct and Joint Effects of Earnings Quality and Integrated Reporting on the Cost of Capital [Volume 7, Issue 1, 2023, Pages 1-40]
Rashid, Mohamed Ibrahim Mohamed The Effect of Applying New Accounting Standards on the Relationship between both Auditor Tenure, Audit Firm Tenure and audit report Lag- Evidence from Listed Companies in Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 283-352]
Rashid, Mohamed Ibrahim Mohamed The Extent to Which External Auditors in Audit Firms and Accountability State Authority are Aware of the Repercussions of the Fourth Industrial Revolution on Auditing of Financial Statements as an Integrated Professional Service - A Comparative Exploratory Study. [Volume 7, Issue 2, 2023, Pages 223-332]

S

Saada, Tarek Ibrahim Measuring and Evaluating Explanatory Power of Accounting Information in the Field of Estimation of the Market Value of Banks listed in the Egyptian Exchange: An Empirical - Comparable Study Between Political Fuggy Periods and Stability Periods [Volume 7, Issue 3, 2023, Pages 1-96]
Saad Eldeen, Eman Mohamed The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]
Sakr, Ahmed Mohamed An Examination of the Capital Structure and Synchronization of Stock Returns [Volume 7, Issue 2, 2023, Pages 141-169]
Sakr, Ahmed Mohamed An Examination of the Signaling Effect of the Dividend Policy on Synchronization of Stock Returns [Volume 7, Issue 3, 2023, Pages 253-274]
Saleh, Ahmed Elsayed Ibrahim The Moderating Effect of the Firm Life Cycle Stages on the relationship between ICS Material Weaknesses in the and Modification of the Auditor's opinion regarding Going Concern of Non-financial Companies Listed on The Egyptian Stock Exchange [Volume 7, Issue 1, 2023, Pages 243-314]
Saleh, Mohamed Tarek The Role of Government Financial Management Information System in Improving the Financial Reports Quality Under the Environment of Iraqi Government Units- an Exploratory Study [Volume 7, Issue 1, 2023, Pages 227-256]
Saleh, Safaa Ahmed The Effect of the Audit Committee Members’ Gender Diversity on the Relationship between the Auditor's Narcissism and the Audit Report Readability: Evidence from Firms Listed on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 31-88]
Saleh, Safaa Ahmed Auditor’s Effort Following the Implementation of 2015 Revised Egyptian Accounting Standards: An Evidence from the Nonfinancial Listed Firms on the Egyptian Stock Exchange [Volume 7, Issue 3, 2023, Pages 131-172]
Samaan, Ahmed Mohamed Shaker Hassan The Analysis of Financial Reporting Quality Characteristics in Stability and Shocks Periods: Is There an Impact of Managerial Overconfidence in the Light of Competition Level in the Products Market as a Moderating Variable? An Empirical Study on the Egyptian listed companies [Volume 7, Issue 1, 2023, Pages 542-628]
Sedik, Marwa Anwar An Examination of the Financial Determinants of Growth of the Firm [Volume 7, Issue 2, 2023, Pages 41-64]
Sharawi, Hossam Hassan Mahmoud The Impact of CEO Overconfidence on Share Collapse Under The Moderating Role of Financial Statements Opacity: Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 1-30]
Sharawi, Hossam Hassan Mahmoud How Does Capital Structure Moderate the Relationship Between Dividend Policy and Firm Performance in Egypt? [Volume 7, Issue 3, 2023, Pages 89-130]
Shehab, Edrees Anis Younes Elements of applying the continuous improvement method (kaizen) to develop standard costs in the Iraqi industrial environment - an exploratory study [Volume 7, Issue 1, 2023, Pages 343-383]
Shehata, shehata Elsayed The Relationship Between Managerial Abilities And Earnings Persistence In Light Of The moderating Effect Of The Perceived Audit Quality - An Applied Study On Commercial Banks Listed On The Egyptian Stock Exchange. [Volume 7, Issue 1, 2023, Pages 1-36]
Shehata, shehata Elsayed The influence of Auditor`s Firm Professional Solvency on Quality of Key Audit Matters Judgment: Evidence from Egypt: An Experimental Study [Volume 7, Issue 1, 2023, Pages 1-94]
Shehata, shehata Elsayed The Effect of digital transformation on audit Quality [Volume 7, Issue 1, 2023, Pages 417-457]
Shobeb, Eid Fathy Shabaan The Impact of Board Governance on the Value Relevance of Accounting Information: Empirical evidence from non-financial companies listed in Egyptian Stock exchange. [Volume 7, Issue 1, 2023, Pages 247-320]

T

Taha, Raghda Bahaa Eldin The financial impact of fleet composition for offshore supply operation [Volume 7, Issue 3, 2023, Pages 221-252]
Tammam, Aliaa Abdallah The Effect of Institutional Ownership on Corporate Cash Holdings: Evidence from Egypt [Volume 7, Issue 2, 2023, Pages 65-92]

Y

Yatem, Hamid Nasir Analytical Study for Accountig Disclosure on Sustainable Reports in Iraq Government Units [Volume 7, Issue 1, 2023, Pages 257-301]

Z

Zalaat, Alaa Ashour Abdollah The Impact of Earnings, Operating Cash Flow Volatility on the Cost of Capital in Crisis and Stability Periods: The Moderating Role of Political Connections [Volume 7, Issue 3, 2023, Pages 81-134]
Zalaat, Alaa Ashour Abdollah The Impact of Business Strategy and Investor Sentiment on Tax Avoidance practices: The Moderating Role of Gender Diversity - An Empirical Evidence from Egypt [Volume 7, Issue 3, 2023, Pages 141-212]
Zayed, Mohamed Abdel moiem Abou Elsoud The role of disclosing banking risks in achieving financial stability for the banking sector (A comparative study between conventional and Islamic banks) [Volume 7, Issue 1, 2023, Pages 1-36]