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Propensity and comprehensiveness of corporate internet reporting in Egypt : Do board composition and ownership structure matter?
Samaha, Khaled; Dahawy, Khaled; Abdel‐Meguid, Ahmed; … - In: International Journal of Accounting & Information Management 20 (2012) 2, pp. 142-170
Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival...
Persistent link: https://www.econbiz.de/10014759177
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Propensity and comprehensiveness of corporate internet reporting in Egypt: Do board composition and ownership structure matter?
Samaha, Khaled; Dahawy, Khaled; Abdel-Meguid, Ahmed; … - In: International Journal of Accounting and Information … 20 (2012), pp. 142-170
Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival...
Persistent link: https://www.econbiz.de/10010610612
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Blending information and communication technology (ICT) with an accounting system : the case of the Egyptian International Motors Company (EIM)
Dahawy, Khaled; Samaha, Khaled - In: Cases on business and management in the MENA region : …, (pp. 1-9). 2011
Persistent link: https://www.econbiz.de/10009406321
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Adoption of and compliance with IFRS in developing countries : a synthesis of theories and directions for future research
Samaha, Khaled; Khlif, Hichem - In: Journal of accounting in emerging economies : JAEE 6 (2016) 1, pp. 33-49
Persistent link: https://www.econbiz.de/10011459645
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The Relationship Between Company Characteristics and the Extent of Compliance with International Financial Reporting Standards in the Annual Reports of Listed Egyptian Companies : A Positive Accounting Approach
Samaha, Khaled - 2008
The objective of this paper is to examine various determinants of compliance with IASs using a significantly larger and more random representative sample of 281 Egyptian listed annual reports. The analysis is extensive, including the use of relative total and partial indices. The multivariate...
Persistent link: https://www.econbiz.de/10012772955