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...

This case discusses how Raya Holding (Raya) has complied with the Egyptian code of corporate governance published in 2011 and the consequential improvement in organisational performance that has taken place over the last decade. The case uses the 2014 annual report and the company's website to...

Egypt, one of the largest Middle East economies, is beginning its transition to a market economy. As a developing nation, Egypt has witnessed several changes in its accounting system during last two decades. This case provides an analysis of the Egyptian accounting system with emphasis on the...

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

This report is a case study of corporate governance disclosure in Egypt. The study employs the benchmark of good practices in corporate governance disclosure developed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR). This benchmark...

Given the endogenous and contingent nature of firms' governance choices, it is not surprising that the results of prior studies investigating the association between board attributes and firm performance are mixed. In this paper, we exploit the presence of an exogenous shock represented in the...

This paper provides an exploratory analysis of the extent of Sustainable Development Goals disclosure (SDGD) by the top 30 Egyptian companies. We use the 33 core indicators of the United Nations Conference on Trade and Development (UNCTAD), which span economic, institutional, social, and...

This paper presents the results of a Classroom Action Research (CAR) on the use of Nearpod, an online platform that facilitates the use of interactive teaching material using mobile devices, to conduct a formative assessment in the classroom. There are two aims of this study. First, exploring...

This chapter examines the reporting practices of enterprises in Egypt on their contributions towards the attainment of the Sustainable Development Goals (SDGs). The study is based on a survey of the thirty listed companies on the Egyptian Stock Exchange. The 2017 annual reports and...