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 paper examines operating performance of a sample of Egyptian companies involved in merger and acquisition (Mamp;A) transactions in the period from 1996 to 2003. The analysis is carried out over two periods covering three years pre- and three years post-mergers and acquisitions. The analysis...

The purpose of this paper is to synthesize and analyze prior literature of mergers and acquisitions (Mamp;A) and its effects on the financial performance in an attempt to determine factors that might influence post-mergers and acquisitions performance. The main conclusion is that there are...

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...

In most of the literature, the discounted cash flow techniques; i.e., NPV and IRR deal with discrete-end-of-year cash flow conditions. However, such a discrete condition would not be justified if several of the cash flow items were realized continuously during the year. The adoption of...

Purpose - This study examines the relationship between corporate governance and earnings management in U.S. context and provides further insights on the effects of board of directors' characteristics on earnings management. The study uses a sample of three groups of U.S. firms; where firms with...

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...