Purpose – The purpose of this paper is to examine whether Egyptian listed firms engage in earnings management to meet or beat earnings thresholds, particularly, earnings level (avoiding losses) threshold and earnings change (avoiding earnings decreases) threshold. Design/methodology/approach...

Purpose – The purpose of this paper is to examine the impact of corporate governance practices on auditors' decisions (judgments), especially, the client acceptance decision in Egypt, where corporate governance is neither mandatory nor legally binding. Design/methodology/approach – The study...

Purpose – The purpose of this paper is to test whether corporate governance mechanisms promoted by the Egypt Code of Corporate Governance are effective in enhancing investors' perceptions of earnings quality. Design/methodology/approach – The study uses a 2×2 experimental design with a...

Purpose – The purpose of this paper is to empirically investigate the impact of capital structure choice on firm performance in Egypt as one of emerging or transition economies. Design/methodology/approach – Multiple regression analysis is used in the study in estimating the relationship...

Purpose – The purpose of this paper is to examine the comparative abilities of current period cash flows and earnings (and its components) to predict one‐year‐ahead cash flow from operations in Egypt. Design/methodology/approach – The study uses the cash flow prediction models developed...

Purpose – The purpose of this paper is to examine and compare the relative and incremental value‐relevance of a comprehensive set of accounting‐based measures of firm's performance in the emerging capital market of Egypt. Design/methodology/approach – The regression models are estimated...