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Board independence, audit quality and earnings management : evidence from Egypt
Khalil, Mohamed; Ozkan, Aydin - In: Journal of emerging market finance 15 (2016) 1, pp. 84-118
Persistent link: https://www.econbiz.de/10011489349
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Corporate governance of Egyptian State-Owned Banks
Gebba, Tarek Roshdy Abdel Halem - In: International journal of business policy and economics 14 (2021) 2, pp. 127-158
Persistent link: https://www.econbiz.de/10013192504
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The Effect of Ownership Structure and Board Characteristics on Auditor Choice : Evidence from Egypt
El-Dyasty, Mohamed M.; Elamer, Ahmed A. - 2021
less strictly legal environments, like Egypt. Using a large sample of 899 firm-year observations for the period of 2011 to …
Persistent link: https://www.econbiz.de/10013242984
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Saying No in Standard Setting : An Examination of FASB Board Members’ Voting Decisions
Jiang, John (Xuefeng) - 2014
More than half of the 163 Statements of Financial Accounting Standards issued by the Financial Accounting Standard Board (FASB) between 1973 and 2007 were passed with dissenting votes. In this study, we investigate the factors associated with FASB board members' decision to dissent. We find that...
Persistent link: https://www.econbiz.de/10013061140
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Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards
Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13
Persistent link: https://www.econbiz.de/10012509560
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Navigating governance and accounting reforms in Saudi Arabia's emerging market : impact of audit quality, board characteristics, and IFRS adoption on financial performance
Kateb, Ines; Belgacem, Ines - In: International journal of disclosure and governance 21 (2024) 2, pp. 290-312
Persistent link: https://www.econbiz.de/10014584056
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Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy : international evidence
Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Ariff, … - In: Journal of applied accounting research 24 (2023) 2, pp. 380-402
Persistent link: https://www.econbiz.de/10014234405
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Financial reporting complexities : association with accounting expertise of board and audit committee
Siregar, Sylvia Veronica; Harahap, Siti Nurwahyuningsih - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 203-217
Persistent link: https://www.econbiz.de/10014472305
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Contingent effect of board gender diversity on performance in emerging markets : evidence from the Egyptian revolution
Ararat, Melsa; El-Helaly, Moataz; Lowe, Alan; Shehata, … - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-16
The 2011 Egyptian revolution was associated with significant political and social upheaval, followed by societal changes and attempts by policymakers to reduce the marginalisation of women and promote their inclusion in the economy. Drawing on this background, the authors compare the effect of...
Persistent link: https://www.econbiz.de/10012795596
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Earnings management, corporate social responsibility and governance structure : further evidence from Egypt
Abdelfattah, Tarek; Elfeky, Mostafa - In: International journal of accounting, auditing and … 17 (2021) 1/2, pp. 173-201
Persistent link: https://www.econbiz.de/10012668227