This study focuses on and gauges the dimensions of both management and strategic control. It also defines the variables that affect the management accounting practices which will consequently affect the firm performance through management and strategic control. This study uses cross-sectional...

This paper examines the association between firms' debt financing structure and operating performance. The paper focuses on debt as the firms' loans from banks, which is the general trend of debt financing in Egypt. Firms' operating performance is measured by three operating measures. The...

This paper examines the association between firms' debt financing structure and operating performance. The paper focuses on debt as the firms' loans from banks, which is the general trend of debt financing in Egypt. Firms' operating performance is measured by three operating measures. The...

Internet Financial Reporting (IFR) is fast becoming the norm in most western countries; however, little is known about IFR practices in developing countries. This paper investigates the extent and variety of practices of IFR by companies listed on the Muscat Securities Market (MSM) in Oman and...

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...

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...