Keyword Index

A

  • Accounting conservatism A Comparative Study of Accounting Conservatism Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 195-235]
  • Audit Style Audit Style and Financial’ Statements Comparability “Evidence from Firms Listed on The Egyptian Stock Exchange” An Applied Study [Volume 8, Issue 1, 2024, Pages 115-164]

B

  • Bank Risks Impact of Digital Transformation on Commercial Bank Risks [Volume 8, Issue 1, 2024, Pages 63-98]
  • Based Internal Audit The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]
  • Benchmarking A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Big 4 audit firms, accruals covariation and earnings covariation Audit Style and Financial’ Statements Comparability “Evidence from Firms Listed on The Egyptian Stock Exchange” An Applied Study [Volume 8, Issue 1, 2024, Pages 115-164]
  • Big Data Analytics Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Board of Directors Characteristics Analyzing the Relationship between Board of Directors Characteristics and Disclosure about Cybersecurity Risks and its Impact on Stock Prices: An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 1-62]

C

  • Comparability Audit Style and Financial’ Statements Comparability “Evidence from Firms Listed on The Egyptian Stock Exchange” An Applied Study [Volume 8, Issue 1, 2024, Pages 115-164]
  • Conventional banks A Comparative Study of Accounting Conservatism Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 195-235]
  • Corona Pandemic (COVID 19) The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]
  • Credit Risk - Digital Transformation Impact of Digital Transformation on Commercial Bank Risks [Volume 8, Issue 1, 2024, Pages 63-98]
  • Cybersecurity The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Cybersecurity risk disclosure report The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]

E

  • Earning management A Comparative Study of Earnings Management Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 237-283]
  • Egyptian Stock Exchange The Effect of Applying Green Accounting on Product Design and Profitability of Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 285-321]
  • Egyptian Stock Exchange The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]
  • Egyptian Stock Exchange Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • External verification A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]

F

  • Feedback A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Financial Performance Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Financial reporting quality Earnings Management Constraints in The UK and The US: The Moderating Role of CEO Compensation in Low vs. High Cash Holding Firms [Volume 8, Issue 1, 2024, Pages 29-77]
  • Financial Reporting Readability The Impact of Operational Determinants, Managerial Confidence, and Financial Stability on Financial Reporting Readability: Evidence from the Saudi Stock Market [Volume 8, Issue 1, 2024, Pages 149-194]
  • Financial Reporting Readability The Moderating Role of Product Market Competition in the Association between Managerial Ability and Financial Reporting Readability [Volume 8, Issue 1, 2024, Pages 1-27]
  • Financial stability The Impact of Operational Determinants, Managerial Confidence, and Financial Stability on Financial Reporting Readability: Evidence from the Saudi Stock Market [Volume 8, Issue 1, 2024, Pages 149-194]
  • Fourth Industrial Revolution Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]

G

  • GREEN ACCOUNTING The Effect of Applying Green Accounting on Product Design and Profitability of Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 285-321]

H

  • Hayes Model Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]

I

  • Information symmetry Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
  • Integration A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Inter-net of Things Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Intervening Variable Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
  • Investor academic qualification The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Investor experience The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Investor professional qualification The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Islamic bank A Comparative Study of Accounting Conservatism Practices among Banks Operating in The Arab Region [Volume 8, Issue 1, 2024, Pages 195-235]

M

  • Managerial confidence The Impact of Operational Determinants, Managerial Confidence, and Financial Stability on Financial Reporting Readability: Evidence from the Saudi Stock Market [Volume 8, Issue 1, 2024, Pages 149-194]
  • Managerial opportunism Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]
  • Moderating Variables Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]

N

  • News Content Quality A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]

O

  • Organizational transparency A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]

P

  • Predetermined costs A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Product Design The Effect of Applying Green Accounting on Product Design and Profitability of Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 285-321]

R

  • Reviewing methodologies A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]
  • Risk The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study [Volume 8, Issue 1, 2024, Pages 375-422]
  • Robotics Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]

S

  • Saudi Stock Exchange The Impact of Operational Determinants, Managerial Confidence, and Financial Stability on Financial Reporting Readability: Evidence from the Saudi Stock Market [Volume 8, Issue 1, 2024, Pages 149-194]
  • Sectoral reporting styles A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]
  • Standard Cost A Framework for Integration Between Predetermined Costs Approaches Considering Contemporary Environmental Changes (Case Study) [Volume 8, Issue 1, 2024, Pages 99-148]
  • Stock investment decision The Impact of Cybersecurity Risk Management Report Disclosure on Investment Decisions in Small and Medium-Sized Companies An Empirical Study on Companies Listed on The Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 323-374]
  • Strategic alignment Disclosure of The Transformation to The Technologies of The Fourth Industrial Revolution and its Impact on The Financial Performance for Companies in Egyptian Stock Exchange [Volume 8, Issue 1, 2024, Pages 165-183]
  • Sustainability Reports A Suggested Approach to Reviewing Organizations' Sustainability Reports in Order to Maximize The Quality of their News Content [Volume 8, Issue 1, 2024, Pages 79-114]

T

  • Tax Avoidance Characterization of the Mediating and Moderating Variables of the Company's Value Response to Tax Avoidance Practices: Does the Analysis Vary Across the Stages of the Company's Life Cycle? An Empirical Study on the Egyptian listed companies [Volume 8, Issue 1, 2024, Pages 467-555]