Egyptian educational institutions have been experiencing rapid expansion in the provision of accounting higher education (AHE). This expansion may require the application of Total Quality Management (TQM) approach to enhance quality and sustain AHE effectiveness. This paper aims at exploring the...

Prior research shows that banks have strong incentives to use loan loss provisions to smooth income. Using a sample of 878 US bank holding companies over the period 2001–2009, I find strong evidence of income smoothing behavior. Additionally, bank holding companies accelerate loan loss...

This paper has the core aim of investigating the usefulness of employing accounting information, macroeconomic variables and corporate governance measures to predict corporate failure in an Egyptian setting. The empirical study is directed to adapting a corporate failure prediction model applied...

The violation of regulatory targets is potentially costly for banks. To the extent that managers have discretion in setting loan loss provisions, they have strong incentives to use provisioning to manage regulatory capital and thereby reduce the costs of violating regulatory minimum targets....

The present study has the core aim of investigating the usefulness of employing accounting information, macroeconomic variables and corporate governance measures to predict corporate failure in an Egyptian setting.The research is directed to adapting a corporate failure prediction model applied...