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 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...

This study examines the ethical perception differences concerning the three types of earnings manipulations; which are income smoothing, earnings management and big bath accounting, between users and preparers' perspectives of financial information in Turkey. A structured questionnaire composed...

The purpose of this paper is to constitute a comprehensive framework of risk management and to explore the role played by internal auditors in the audit of risk management. The paper also, attempts to collect internal auditors' opinion regarding other factors on risk-management auditing, where...

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 main objective of this paper is to investigate the impact of market and organizational determinants on the voluntary disclosure level of Egyptian companies. We use a disclosure index of voluntary disclosure that is based upon the following information categories: (a) strategic information;...

This paper aims at examining the extent to which organizational and environmental factors influence the cost systems design in Egyptian manufacturing firms. We use a questionnaire to survey a sample of Egyptian privately held firms in a wide spectrum of industrial sectors. The findings of this...