A
-
Accounting conservatism
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]
-
Accounting Consevatism
The Effect of Analysts Cocerage on Accounting Conservatism
An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
-
Accounting disclosure
An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
-
Accounting Information Quality
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]
-
Accounting Information Quality
Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
-
Accounting Information Quality
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]
-
Accounting Journals
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]
-
Accounting Measurement and Disclosure
The impact of accounting measurement and disclosure of intellectual capital IC on inclusion and ranking of companies in Egyptian Sustainability Index S&P/ EGX ESG – Empirical Study [Volume 5, Issue 3, 2021, Pages 372-448]
-
Accounting Research
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]
-
Accrual based earnings
Earnings Versus Cash Flows in Predicting Future Cash Flows: Evidence From Egypt and KSA [Volume 5, Issue 1, 2021, Pages 714-743]
-
Accrual basis
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]
-
Adoption of International Financial Report Standards
Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
-
Adoption of International Financial Report Standards (IFRS)
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]
-
Agency Costs
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]
-
Analysts Coverag
The Effect of Analysts Cocerage on Accounting Conservatism
An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
-
Arab countries
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]
-
Attributes based costing (ABCII)
A proposed framework for integration between attributes based- costing (ABCII) and theory of constraint (TOC) to maximize the profitability of business establishments
A field study [Volume 5, Issue 2, 2021, Pages 555-613]
-
Audit Effort
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]
-
Audit Effort
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]
-
Audit Firm Reputation
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]
-
Audit Firm Size - Financial Regulatory Authority
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]
-
Audit Firm Style
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]
-
Auditing client
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]
-
Auditor
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]
-
Auditor Characteristics
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]
-
Auditor Experience
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]
-
Auditor Going Concern Opinion
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]
-
Auditor Industry Specialization
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]
-
Auditor Registration with the Financial Regulatory Authority
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]
-
Auditor Rotation
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]
-
Auditor's Industry Specialization
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]
-
Auditors' Judgments
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]
-
Auditor's Opinion
Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
-
Auditor specialization
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]
-
Auditor specialization
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]
-
Auditor's Report
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]
-
Auditor Tenure
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]
-
Auditor Type
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]
-
Audit Partner Style
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]
-
Audit quality
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]
-
Audit quality
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]
-
Audit quality
Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
-
Audit quality
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]
-
Audit standard
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]
B
-
Bankruptcy Risk
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]
-
Based Internal Audit
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]
-
Basu
The Effect of Analysts Cocerage on Accounting Conservatism
An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
-
Big Data
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]
-
Blockchain
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]
-
Board Characteristics
Board Characteristics Effect
on Cost Stickiness Using Earnings Management as a Mediating
Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
-
Board gender diversity (BGD), Tax avidonce
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]
-
Board Independence
The Impact of Board Governance on Corporate Risk-Taking
Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
-
Board Independence
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]
-
Board Size
The Impact of Board Governance on Corporate Risk-Taking
Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
-
Brainstorming
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]
-
Business Strategy
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]
-
Business sustainability
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]
C
-
Capital structure
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]
-
Cash basis
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]
-
Cash Dividends, Family Ownership Structure
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]
-
CEO Duality
The Impact of Board Governance on Corporate Risk-Taking
Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
-
Client-Industry Accounting Complexity
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]
-
Client-Industry Concentration
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]
-
Client-Industry Homogeneity
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]
-
Cloud Computing
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]
-
Cloud Computing
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]
-
Commercial banking
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]
-
Company commitment of governance rules
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]
-
Company Growth
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]
-
Content Analysis
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]
-
Control Activities
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]
-
Control Environment
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]
-
Coronavirus COVID-19
The Implications of Repercussions of the Covid-19 Virus on the profession of accounting and auditing [Volume 5, Issue 2, 2021, Pages 213-249]
-
Corporate Bankruptcy Prediction
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]
-
Corporate Governance
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]
-
Corporate Governance
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]
-
Corporate risk-taking
The Impact of Board Governance on Corporate Risk-Taking
Evidence from the Egyptian Stock Market [Volume 5, Issue 2, 2021, Pages 368-408]
-
Corporate tax avoidance
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]
-
COSO Committee
Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
-
Cost Leadership Strategy
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]
-
Cost of Capital
study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital in non-financial companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 117-168]
-
Cost of Debt
study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital in non-financial companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 117-168]
-
Cost of Equity
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]
-
Cost of Equity
study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital in non-financial companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 117-168]
-
Cost of Equity
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]
-
Cost Stickiness
Board Characteristics Effect
on Cost Stickiness Using Earnings Management as a Mediating
Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
-
COVID
An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
-
COVID-19
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]
-
COVID-19
The Impact of Digital Transformation on Information Asymmetry: Evidence from Saudi Listed Companies [Volume 5, Issue 2, 2021, Pages 438-494]
-
C-Score
The Effect of Analysts Cocerage on Accounting Conservatism
An Empirical Study on the Egyptian listed companies" [Volume 5, Issue 3, 2021, Pages 207-263]
-
Customer Relationship
Increasing the effectiveness of the accounting model of practices
Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
-
Cybersecurity
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]
D
-
Detecting Fraud in Financial Statements
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]
-
Determinants of Audit Report Lag
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]
-
Development
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]
-
Differentiation Strategy
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]
-
Disclosure Index
The impact of accounting measurement and disclosure of intellectual capital IC on inclusion and ranking of companies in Egyptian Sustainability Index S&P/ EGX ESG – Empirical Study [Volume 5, Issue 3, 2021, Pages 372-448]
-
Disclosure - Risk Management - Professional Assurance
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]
-
Discretionary accruals
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]
-
Dividend policy
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]
E
-
Earning management
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]
-
Earning Management Practices
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]
-
Earnings Management Strategy
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]
-
ECL Expected Credit Loss
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]
-
E-Commerce (EC)
Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 5, Issue 3, 2021, Pages 227-278]
-
Economic Dimension to Combat Coronavirus COVID 19
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]
-
EGX
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]
-
Egypt
Board Characteristics Effect
on Cost Stickiness Using Earnings Management as a Mediating
Variable “Evidence from Egypt” [Volume 5, Issue 2, 2021, Pages 614-661]
-
Egypt
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]
-
Egyptian accounting standards
The Implications of Repercussions of the Covid-19 Virus on the profession of accounting and auditing [Volume 5, Issue 2, 2021, Pages 213-249]
-
Egyptian Exchange
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]
-
Egyptian Hotels
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]
-
Egyptian Stock Exchange
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]
-
Egyptian Stock Exchange
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]
-
Egyptian Stock Exchange
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]
-
E- invoicing - Electronic Tax Invoice (ETI) - Taxpayers' Satisfaction - Digital Economy - Informal Economy - Electronic Signature - Electronic Seal- Registration - Integration - Coding of goods and services - Quality of Tax Service - Tax Compliance
Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 5, Issue 3, 2021, Pages 227-278]
-
Electronic brainstorming
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]
-
Enterprise Business Risk - Internal Control Effectiveness
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]
-
Enterprise Resource Planning
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]
-
ESG
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]
-
Expectation Gap of Internal Audit
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]
-
Explanatory Power of Financial Analysts
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]
F
-
Faithful Representation (Reliability)
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]
-
Financial Analyst Gender
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]
-
Financial Misstatements
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]
-
Financial reporting
An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
-
Financial reporting quality
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]
-
Financial Restatement
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]
-
Financial restatements
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]
-
Financial stability
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]
-
Financial Statements Comparability
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]
-
Financial Statements Comparability
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]
-
Firm Size
Studying and Investigating the Value Relevance of Interim Accounting Information- Evidence from Egyptian Listed Companies [Volume 5, Issue 1, 2021, Pages 1514-1567]
-
Firm Size
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]
-
Firms Operational Characteristics
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]
-
Firms' Operational Characteristics
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]
-
Firm value
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]
-
Fraud Concealing Method
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]
-
Fraud detection
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]
-
Fraud Method
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]
G
-
Global Corona Crisis
An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
-
Going Concern
Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
-
Governance
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]
-
Governance
Studying and Testing The Relationship Between the International Financial Reporting Standards Adoption and Accounting Information Quality [Volume 5, Issue 2, 2021, Pages 171-228]
-
Governmental Universities
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]
H
-
Hotel Industry
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]
I
-
IFRS
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]
-
IFRS 16
Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
-
IFRS 9 “Financial Instruments”
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]
-
Income smoothing
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]
-
Income Tax
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]
-
Index (EGX70)
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]
-
Industrial Specialization
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]
-
Information and Communication and Monitoring
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]
-
Intellectual capital IC
The impact of accounting measurement and disclosure of intellectual capital IC on inclusion and ranking of companies in Egyptian Sustainability Index S&P/ EGX ESG – Empirical Study [Volume 5, Issue 3, 2021, Pages 372-448]
-
Internal Audit
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]
-
Internal audit quality
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]
-
Internal Control Structure
Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
-
Internal Control Structure Quality
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]
-
Internal Lean Practice and the Result of Performance
Increasing the effectiveness of the accounting model of practices
Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
-
International Financial Reporting Standards
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]
-
International Financial Reporting Standards
The Implications of Repercussions of the Covid-19 Virus on the profession of accounting and auditing [Volume 5, Issue 2, 2021, Pages 213-249]
-
International Financial Reporting Standards (IFRS)
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]
-
International Financial Reports Standards (IFRS)
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]
-
International financial report standards
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]
-
Internet of Things
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]
-
Inventory management system
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]
-
Investment decisions in companies' shares
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]
-
Investment efficiency
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]
-
Investment efficiency
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]
J
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Joint Audit
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]
K
-
Key Audit Matters
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]
L
-
Lending descion
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]
-
Level of Information Sharing
Increasing the effectiveness of the accounting model of practices
Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
-
Leverage
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]
-
Leverage
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]
-
Leverage
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]
-
Leverage
Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
-
Loans Loss Provisions (LLPs)
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]
M
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Management's Opportunistic Behavior in income tax accounts
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]
-
Managerial Ability- Managerial Overconfidence-Going-Concern
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]
-
Managerial Accounting Practices in the Field of Supply Chains Management
Increasing the effectiveness of the accounting model of practices
Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
-
Managerial Entrenchment
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]
-
Mangrial ability, CEO Overconvidecne, Female participation
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]
-
Material Weaknesses
Study and Test the Impact of the Material Weaknesses in the Internal Control Structure on the Revised Auditor's Opinion regarding Going Concern - Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 5, Issue 3, 2021, Pages 1-56]
-
Maximizing the profitability of business establishments. The proposed framework for integration between (ABCII)
A proposed framework for integration between attributes based- costing (ABCII) and theory of constraint (TOC) to maximize the profitability of business establishments
A field study [Volume 5, Issue 2, 2021, Pages 555-613]
N
-
Net income
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]
-
NIM
The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
-
Non-Financial Companies
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]
O
-
Operatio
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]
-
Outsourcing Alternatives
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]
-
Overinvestment
The Impact of Risk Disclosure on Investment Efficiency: Evidence From Egypt [Volume 5, Issue 1, 2021, Pages 1750-1789]
P
-
Perceived Audit Quality
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]
-
Perceived Audit Quality
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]
-
Planning of external audit procedures
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]
-
Predictive ability
Earnings Versus Cash Flows in Predicting Future Cash Flows: Evidence From Egypt and KSA [Volume 5, Issue 1, 2021, Pages 714-743]
-
Predictive ability
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]
-
Professional judgment
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]
-
Proposals to Address Tax Account Problems
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]
Q
-
Quality of Financial Reporting
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]
-
Quality of financial reports
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]
-
Quality of Information Sharing
Increasing the effectiveness of the accounting model of practices
Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
R
-
Readability
study and investigate the relationship between Readability of Annual Financial Reports and the cost of capital in non-financial companies Listed in the Egyptian Stock Exchange. [Volume 5, Issue 3, 2021, Pages 117-168]
-
Reintegration Between Value Chain Activities- Investor Experience Level- Financial Analyst Experience Level- Investor Gender
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]
-
Return on Assets
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]
-
Return on Assets
Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
-
Risk assessment
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]
-
Risks
An Exploratory Study of the Impact of the Corona Crisis on Accounting Disclosure in Financial Reports [Volume 5, Issue 2, 2021, Pages 67-116]
-
Risks of exchange rate fluctuations
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]
-
ROA and ROE
The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
-
Robotics
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]
S
-
Saudi Arabia
Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
-
Saudi stock market
The Impact of Digital Transformation on Information Asymmetry: Evidence from Saudi Listed Companies [Volume 5, Issue 2, 2021, Pages 438-494]
-
Shares repurchase motives, firm value, financial leverage, earning per share, share market value reduction, and "Covid-19" pandemic
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]
-
Shares repurchase process
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]
-
Strategic Supplier Partnership
Increasing the effectiveness of the accounting model of practices
Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
-
Supply Chain
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]
-
Supply Chains
Increasing the effectiveness of the accounting model of practices
Supply Chain Management [Volume 5, Issue 2, 2021, Pages 495-544]
-
Sustainability
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]
-
Sustainability
The impact of accounting measurement and disclosure of intellectual capital IC on inclusion and ranking of companies in Egyptian Sustainability Index S&P/ EGX ESG – Empirical Study [Volume 5, Issue 3, 2021, Pages 372-448]
-
Sustainable Competitive Advantage
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]
T
-
Tax Account Problems
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]
-
Tax Avoidance Practices
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]
-
The accounting perspective
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]
-
The Accounting Review
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]
-
The Corona Pandemic
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]
-
The cost of borrowing financing
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]
-
The cost of ownership financing
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]
-
The decision of the external auditor to rely on the internal audit function
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]
-
The Industrial Specialization of the Auditor
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]
-
Theory of constraint (TOC)
A proposed framework for integration between attributes based- costing (ABCII) and theory of constraint (TOC) to maximize the profitability of business establishments
A field study [Volume 5, Issue 2, 2021, Pages 555-613]
-
The standard disclosure
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]
-
The Stock Returns Volatility
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]
-
The value relevance of research and development expenditures
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]
-
Tobin’s q
Capital Structure and Firm Performance: Evidence From Saudi Non-Financial Firms Under IFRS 16 [Volume 5, Issue 3, 2021, Pages 1-22]
-
Two-Step Model (Binary-Step Model)
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]
V
-
Value added of Internal Audit
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]
-
Value relevance
Studying and Investigating the Value Relevance of Interim Accounting Information- Evidence from Egyptian Listed Companies [Volume 5, Issue 1, 2021, Pages 1514-1567]
-
Value relevance
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]
-
Value Suitability
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]
-
Voluntary Disclosure
The Impact of Voluntary Disclosure on Bank Profitability in The Egyptian Context [Volume 5, Issue 1, 2021, Pages 1722-1749]
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