Electric energy coming from fossil fuels represents around 85% of total electricity requirements in Egypt. However, the supply of energy in the Arab world is expected to run dry in the coming 30-50 years. With the increase in energy needs, rise in fossil fuel prices, and swelling of greenhouse...

This paper aims to develop a discriminant model that depicts bank financial condition in Nigeria. An earlier paper suggests ANATOMY model of bank financial condition as viable upgrade of the CAMELS framework that bank supervisors use (Njoku, 2011). Within the ANATOMY framework, the study...

This study examines the effects of implementation of IAS 32, IAS 39 and IFRS 7 on Greek and UK banks' profitability during the period 2001-2008. The investigation period has been separated into the period before, during and after IFRS implementation. The empirical findings suggest that,...

Recent developments in the business environment have brought stakeholder concept to the forefront of a business's competitive ability. Corporate reputation, which is a concept that is closely related to stakeholder management, refers to the general regard which the business is held in by...

The purpose of this paper is to investigate the implications of an adoption of IFRS in the USA on companies' earnings and on stock prices. This paper reviews literature on previous accounting changes in the USA and their impacts on stock price, 20-F reconciliations that show higher income under...

The purpose of this paper is to constitute a comprehensive framework of risk management and to explore the role played by internal auditors in the audit of risk management. This paper also attempts to collect internal auditors' opinion regarding other factors on risk-management auditing, where...

During the past 50 years micro-economists have argued with practicing accountants about the need for uniformity and uses of current market values in balance sheets. This article argues against this economic authoritarianism, seeking instead to follow the evolution of accounting reporting...

In 2003, the Egyptian Central Bank Law No. 88/2003 took place and threatened the continuity of stressed banks by permitting the CBE to merge the stressed banks into forced mergers. As a result, the CBE merged six of the Egyptian troubled banks and evaluated their shareholders equity with zero...

This paper uses a cross-sectional approach to examine whether earnings-based analysis change ΔEBA affects financial analysts investment decisions in EGYPT. We measure ΔEBA's effect by the positive correlation of firm's earnings quality change represented by change in total accruals, total...

The internet has been increasingly used for corporate dissemination of information, including providing annual reports on the internet. While the use of the internet for the communication of financial information has several benefits, there is little doubt it raises a variety of challenging...