This study examines voluntary intellectual capital reporting (ICR) in annual reports of the top 30 companies listed in Cairo and Alexandria Stock Exchange (CASE) as well as eliciting the barriers that could hamper the development and implementation of ICR in an Egyptian setting. The study...

This study examines voluntary intellectual capital reporting (ICR) in Egyptian companies' annual reports with a view to understanding ICR practice as well as eliciting the barriers that might impact the development and implementation of IC indicators in Egyptian setting. The study is an...

This study aims at investigating the extent to which Egyptian universities disclose information on social responsibility to different stakeholders, which leads to the enhancement of sustainable development.An index of social responsibility that fits the Egyptian universities is established,...

The purpose of this paper is to investigate the effect of corporate governance, dividend policy and the risk disclosure level on firm value and in turn, explore the main drivers of implementing corporate governance mechanisms, declaring dividend and risk disclosure within the annual reports of...

In Egypt, as one of the emerging markets, mandatory disclosure of financial information on annual reports has attracted the attention of many researchers. Results of prior studies analyzing disclosure level concluded that mandatory financial disclosure in annual reports is low. The purpose of...

Purpose: This study examines performance evaluation measures across private sector companies in an Egyptian context and pinpoints obstacles that may limit the adoption of the balanced scorecard (BSC). Methodology/Approach: Uses a questionnaire that was mailed to a sample of 150 companies listed...

This paper examines the operating performance of a sample of Egyptian companies involved in Mergers and Acquisitions (M&A) transactions for the period 1996 to 2003. The analysis is based on the accounting measures to test the effects of M&A on the corporate performance of the construction and...

Egypt witnessed continuous developments in accounting regulations which led to a comprehensive set of Egyptian Accounting Standards in June 2006, to be implemented starting from the fiscal year 2007. It is expected that complying with high quality accounting standards would result in more...

The purpose of this paper is to examine the impact of conditional and unconditional conservatism on earnings' quality and stock prices in Egyptian context and provide further insights on the effects of earnings' quality on stock prices. This paper follows the asymmetric timeliness of earnings...

Purpose - To constitute and test a framework of factors that might affect auditors' perceptions of the work needed to audit internet-based financial reports (IBFR). Methodology/Approach - The study conducts a questionnaire on practicing auditors from audit firms in Egypt in the year 2007 to...