Keyword Index

A

  • Accounting information The Impact of the Application of IFRS 16 Leases on the Benefit of Accounting Information and Decisions of Stakeholders in a Lessee Establishment-Experimental study [Volume 2, Issue 2, 2018, Pages 154-235]
  • Accounting information systems The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
  • Accounting Quality The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • Audit Expectations Gap The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
  • Audit Materiality The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
  • Auditor The Effect of Auditor’s Assurance on Intellectual Capital (IC) Disclosure on Investors’ Judgements An Experimental Study [Volume 2, Issue 2, 2018, Pages 1-98]
  • Auditor's Report The Effect of External Audit Quality on the Delay of the Auditor's Report - An Empirical Study [Volume 2, Issue 1, 2018, Pages 250-313]
  • Auditor litigation risks the level of accounting conservatism- financial reporting quality – conditional conservatism Analyzing the Relationship between the Level of Accounting Conservatism in Financial Reporting and the Auditor Litigation Risk Theoretical and Field Study in the Egyptian Business Environment [Volume 2, Issue 1, 2018, Pages 57-127]
  • Auditor’s Experience The Effect of Audit and Client Business Risks on the Auditor’s Client Acceptance Decision: An Experimental Study [Volume 2, Issue 1, 2018, Pages 314-376]
  • Audit quality Study and test the relationship between the information of other comprehensive income and share prices of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 1, 2018, Pages 419-478]
  • Audit Report The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
  • Audit Risk The Effect of Audit and Client Business Risks on the Auditor’s Client Acceptance Decision: An Experimental Study [Volume 2, Issue 1, 2018, Pages 314-376]

B

  • Bank liquidity The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
  • Bank size The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
  • Basel Requirements Proposed Framework for Measuring and Evaluating the Causes of Operational Risks in Banks According to Basel Requirements:A Comparative Study between Conventional Banks (CBs) vs. Islamic Banks (IBs) [Volume 2, Issue 2, 2018, Pages 236-406]

C

  • CAPM A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Client Acceptance Decisions The Effect of Audit and Client Business Risks on the Auditor’s Client Acceptance Decision: An Experimental Study [Volume 2, Issue 1, 2018, Pages 314-376]
  • Client Business Risk The Effect of Audit and Client Business Risks on the Auditor’s Client Acceptance Decision: An Experimental Study [Volume 2, Issue 1, 2018, Pages 314-376]
  • Company Value Effect of Voluntary Disclosure Level on Company Value - An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 410-451]
  • Construction Sector The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study [Volume 2, Issue 2, 2018, Pages 617-660]
  • Content Analysis The Impact of Corporate Governance, Future News and Level of Impression Management on Forward Looking Information An Empirical Study on Companies Listed in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 38-79]
  • Contractual Servies Margen (CSM) – IFRS: 17 Analytical Study of Accounting for Insurance Contracts Under (IFRS: 17) "Applied on Egyptian Insurance Companies" [Volume 2, Issue 2, 2018, Pages 115-155]
  • Corporate Governance The Impact of Corporate Governance, Future News and Level of Impression Management on Forward Looking Information An Empirical Study on Companies Listed in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 38-79]
  • Corporate Social Responsibility- Firm Value- Market Value of Equity-Firm Size-Leverage Corporate Social Responsibility Disclosure and Firm Value: Evidence from Firms listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 261-337]
  • Cost measurement Study the effect of manufacturing environment factors and activity-based cost measurement system on performance [Volume 2, Issue 1, 2018, Pages 535-588]
  • Cost Structure The Effect of Risk Attitude of Managers on the Relationship between Demand Uncertainty and Cost Structure through Firm Life Cycle- An Empirical Study [Volume 2, Issue 2, 2018, Pages 646-552]

D

  • Demand Uncertainty The Effect of Risk Attitude of Managers on the Relationship between Demand Uncertainty and Cost Structure through Firm Life Cycle- An Empirical Study [Volume 2, Issue 2, 2018, Pages 646-552]
  • Deposits The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]

E

  • Earning management Firms’ Financial Performance and Earnings Management: the Case of Egypt [Volume 2, Issue 1, 2018, Pages 1-46]
  • Earnings per share The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
  • Egypt 30 Index A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Egyptian accounting standards The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • Egyptian Stock Exchange A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Egyptian Stock Exchange Study and test the relationship between the information of other comprehensive income and share prices of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 1, 2018, Pages 419-478]
  • Egyptian Stock Exchange Effect of Voluntary Disclosure Level on Company Value - An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 410-451]
  • Environmental Costs The role of strategic management of environmental cost in improving the financial performance of industrial companies - An Empirical Study [Volume 2, Issue 2, 2018, Pages 520-573]
  • Environmental Disclosure Study and test the impact of the level of environmental disclosure on the quality of financial reports of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 452-519]
  • External Audit The Effect of External Audit Quality on the Delay of the Auditor's Report - An Empirical Study [Volume 2, Issue 1, 2018, Pages 250-313]
  • Extraordinary Returns A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]

F

  • Fair Value The Impact of the Information Content of “Key Audit Matters” Paragraph Related to the Valuation of Investments Using Fair Value on the Quality of Investment Decision an Experimental Study on the Investors in Egypt [Volume 2, Issue 2, 2018, Pages 533-613]
  • Financial Performance Firms’ Financial Performance and Earnings Management: the Case of Egypt [Volume 2, Issue 1, 2018, Pages 1-46]
  • Financial Performance The role of strategic management of environmental cost in improving the financial performance of industrial companies - An Empirical Study [Volume 2, Issue 2, 2018, Pages 520-573]
  • Financial reports No. (16) The Impact of the Application of IFRS 16 Leases on the Benefit of Accounting Information and Decisions of Stakeholders in a Lessee Establishment-Experimental study [Volume 2, Issue 2, 2018, Pages 154-235]
  • Firm Life Cycle The Effect of Risk Attitude of Managers on the Relationship between Demand Uncertainty and Cost Structure through Firm Life Cycle- An Empirical Study [Volume 2, Issue 2, 2018, Pages 646-552]
  • Fulfilment Cash Flow Analytical Study of Accounting for Insurance Contracts Under (IFRS: 17) "Applied on Egyptian Insurance Companies" [Volume 2, Issue 2, 2018, Pages 115-155]

I

  • IFRS The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • Information Content of Financial Statements The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • Information type An Examination of Order Effects on Investors’ Judgments in an Emerging Market:An Experimental Market Setting [Volume 2, Issue 2, 2018, Pages 80-96]
  • Insurance Egyptian Companies Analytical Study of Accounting for Insurance Contracts Under (IFRS: 17) "Applied on Egyptian Insurance Companies" [Volume 2, Issue 2, 2018, Pages 115-155]
  • Integrated IT Cost Systems A proposed Framework for the Effectiveness of Resource Consumption Accounting (RCA) as one of the IT-supported Cost Systems in Improving the Firm performance [Volume 2, Issue 1, 2018, Pages 479-534]
  • Intellectual Capital The Effect of Auditor’s Assurance on Intellectual Capital (IC) Disclosure on Investors’ Judgements An Experimental Study [Volume 2, Issue 2, 2018, Pages 1-98]
  • Internal Auditing The role of internal audit in improving the performance of corporate governance by applying to the banking sector [Volume 2, Issue 1, 2018, Pages 191-249]
  • International Accounting Standards The Impact of New Egyptian Accounting Standards on the Information Content of Financial Statements: An Empirical Study on Listed Companies in Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 99-132]
  • Internet The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study [Volume 2, Issue 2, 2018, Pages 617-660]
  • Investor Decisions The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]
  • Investor Provisions The Effect of Auditor’s Assurance on Intellectual Capital (IC) Disclosure on Investors’ Judgements An Experimental Study [Volume 2, Issue 2, 2018, Pages 1-98]
  • Investor’s Confidence The Impact of the Information Content of “Key Audit Matters” Paragraph Related to the Valuation of Investments Using Fair Value on the Quality of Investment Decision an Experimental Study on the Investors in Egypt [Volume 2, Issue 2, 2018, Pages 533-613]
  • Investor’s Experience The Impact of the Information Content of “Key Audit Matters” Paragraph Related to the Valuation of Investments Using Fair Value on the Quality of Investment Decision an Experimental Study on the Investors in Egypt [Volume 2, Issue 2, 2018, Pages 533-613]
  • Irregular Risks A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Islamic banks Proposed Framework for Measuring and Evaluating the Causes of Operational Risks in Banks According to Basel Requirements:A Comparative Study between Conventional Banks (CBs) vs. Islamic Banks (IBs) [Volume 2, Issue 2, 2018, Pages 236-406]

K

  • Key Audit Matters The Effect of the Auditor''''s Materiality Thresholds Disclosures on Investor''''s Decisions: An Experimental Study [Volume 2, Issue 2, 2018, Pages 338-409]

L

  • Liquidity The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]

M

  • Management Accountant The impact of the technical pressures of advanced information systems on the performance of the management accountant A field study [Volume 2, Issue 1, 2018, Pages 1-56]
  • Management Control Systems-Saudi Industrial Establishments Factors Affecting the Design and Application of Management Control Systems (MCSs) in Saudi Industrial Establishments - Case Study [Volume 2, Issue 1, 2018, Pages 377-418]
  • Manufacturing environment Study the effect of manufacturing environment factors and activity-based cost measurement system on performance [Volume 2, Issue 1, 2018, Pages 535-588]

N

  • Net income The Relative Ability Of Net In-come, Comprehensive Income and its Components in Predicting Future Cash Flows, Net Income and Comprehensive Income An Empirical Comparative Study on Firms Iisted in The Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-36]

O

  • Operational Risk Factors Proposed Framework for Measuring and Evaluating the Causes of Operational Risks in Banks According to Basel Requirements:A Comparative Study between Conventional Banks (CBs) vs. Islamic Banks (IBs) [Volume 2, Issue 2, 2018, Pages 236-406]
  • Operational Risks Proposed Framework for Measuring and Evaluating the Causes of Operational Risks in Banks According to Basel Requirements:A Comparative Study between Conventional Banks (CBs) vs. Islamic Banks (IBs) [Volume 2, Issue 2, 2018, Pages 236-406]
  • Optional Disclosure Effect of Voluntary Disclosure Level on Company Value - An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 410-451]
  • Optional Disclosure The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study [Volume 2, Issue 2, 2018, Pages 617-660]
  • Order Effects An Examination of Order Effects on Investors’ Judgments in an Emerging Market:An Experimental Market Setting [Volume 2, Issue 2, 2018, Pages 80-96]
  • Ordinary Shares A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Ownership structure The Effect of Nature of Ownership Structure in the Construction Sector on Selective Online Disclosure - An Empirical Study [Volume 2, Issue 2, 2018, Pages 617-660]

P

  • Perceived Audit Quality The Impact of the Perceived Audit Quality and the Auditor's Opinion Type on the Value Relevance of Accounting Information :An Empirical Study on listed (Non-Financial) Firms in the Egyptian Stock Exchange. [Volume 2, Issue 2, 2018, Pages 201-260]
  • Primacy effect An Examination of Order Effects on Investors’ Judgments in an Emerging Market:An Experimental Market Setting [Volume 2, Issue 2, 2018, Pages 80-96]
  • Profit Management A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]

Q

  • Quality The Effect of External Audit Quality on the Delay of the Auditor's Report - An Empirical Study [Volume 2, Issue 1, 2018, Pages 250-313]
  • Quality of Financial Reporting Study and test the impact of the level of environmental disclosure on the quality of financial reports of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 452-519]
  • Quality of financial reports The Effect of Applying Corporate Governance Principles in Reducing Tax Evasion (An Empirical Study on Companies Listed in the Stock Exchange) [Volume 2, Issue 2, 2018, Pages 407-463]

R

  • Readiness The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
  • Reliance on Audit Report The Impact of the Information Content of “Key Audit Matters” Paragraph Related to the Valuation of Investments Using Fair Value on the Quality of Investment Decision an Experimental Study on the Investors in Egypt [Volume 2, Issue 2, 2018, Pages 533-613]
  • Reporting formats Study and test the relationship between the information of other comprehensive income and share prices of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 1, 2018, Pages 419-478]
  • Resource Consumption Accounting System (RCA) A proposed Framework for the Effectiveness of Resource Consumption Accounting (RCA) as one of the IT-supported Cost Systems in Improving the Firm performance [Volume 2, Issue 1, 2018, Pages 479-534]
  • Return on Assets The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
  • Return on Assets The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]
  • Return on Equity The Impact of Electronic Accounting Information Systems on Profitability - An Empirical Study on Industrial Companies Active in the Egyptian Stock Exchange During the Period 2007 - 2017 [Volume 2, Issue 2, 2018, Pages 1-46]
  • Return on Equity The effect of informational content of banking liquidity on the profitability of commercial banks "An applied study on Libyan commercial banks" during the period 2008-2016 " [Volume 2, Issue 2, 2018, Pages 116-152]
  • Risk Attitude of Managers The Effect of Risk Attitude of Managers on the Relationship between Demand Uncertainty and Cost Structure through Firm Life Cycle- An Empirical Study [Volume 2, Issue 2, 2018, Pages 646-552]
  • Risk Management Disclosure The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]

S

  • Stock Market A Proposed Framework for Measuring the Effect of Profit Management on Extraordinary Returns and Irregular Risks of Ordinary Shares"An Applied Study on the Egyptian Stock Exchange" [Volume 2, Issue 1, 2018, Pages 128-190]
  • Stock price The Effect of Risk Management Disclosures Level on Stock Prices- An Empirical Study on Commercial Banks Listed on the Egyptian Stock Exchange [Volume 2, Issue 2, 2018, Pages 133-200]
  • Stock pric-e Study and test the relationship between the information of other comprehensive income and share prices of companies listed on the Egyptian Stock Exchange [Volume 2, Issue 1, 2018, Pages 419-478]
  • Strategic management The role of strategic management of environmental cost in improving the financial performance of industrial companies - An Empirical Study [Volume 2, Issue 2, 2018, Pages 520-573]

T

  • Technical pressures The impact of the technical pressures of advanced information systems on the performance of the management accountant A field study [Volume 2, Issue 1, 2018, Pages 1-56]

V

  • Value relevance of Accounting Information The Impact of the Perceived Audit Quality and the Auditor's Opinion Type on the Value Relevance of Accounting Information :An Empirical Study on listed (Non-Financial) Firms in the Egyptian Stock Exchange. [Volume 2, Issue 2, 2018, Pages 201-260]