Economic growth and cost stickiness: evidence from Egypt

Autor: Awad Elsayed Awad Ibrahim

Publikováno v: Journal of Financial Reporting and Accounting, 2015, Vol. 13, Issue 1, pp. 119-140.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/JFRA-06-2014-0052

A systematic literature review on risk disclosure research: State-of-the-art and future research agenda

Autor: Awad Elsayed Awad Ibrahim, Khaled Hussainey, Tasawar Nawaz, Collins Ntim, Ahmed Elamer

Publikováno v: International Review of Financial Analysis. 82:102217

This study presents a systematic review of the existing literature on corporate risk disclosure (RD). The study reviews 104 studies published in 51 high-ranked journals over the period 1999–2019 following the systematic literature review methodolog

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f53a3c656cedcdd3f74ac5a4fafdb995
https://doi.org/10.1016/j.irfa.2022.102217

Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt

Autor: Khaled Hussainey, Awad Elsayed Awad Ibrahim, Tarek Mohamed Hassan AbdelFattah

Publikováno v: Ibrahim, A, AbdelFattah, T M H & Hussainey, K 2020, ' Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt ', Journal of Applied Accounting Research, vol. 21, no. 4, pp. 701-720 . https://doi.org/10.1108/JAAR-06-2019-0100

PurposeThe authors examine whether managers switch from artificial income smoothing using discretionary accruals to real income smoothing around corporate governance reform in Egypt.Design/methodology/approachThe sample comprises 61 non-financial com

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::31ef10bf516ae9477db921992a470a4e
https://researchportal.port.ac.uk/portal/en/publications/artificial-and-real-income-smoothing-around-corporate-governance-reforms-further-evidence-from-egypt(4c05c4d2-869c-4338-903a-353039fff078).html

The convergence of big data and accounting: innovative research opportunities

Autor: Ahmed A. Elamer, Awad Elsayed Awad Ibrahim, Amr Nazieh Ezat

Publikováno v: Technological Forecasting and Social Change. 173:121171

This study aims to develop accounting standards, curriculums, and research to cope with the rapid development of big data. The study presents several potential convergence points between big data and different accounting techniques and theories. The

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::317889d6d5143a3d5d81008c4c58f3f1
https://doi.org/10.1016/j.techfore.2021.121171

Developing the narrative risk disclosure measurement

Autor: Khaled Hussainey, Awad Elsayed Awad Ibrahim

Publikováno v: Ibrahim, A E A & Hussainey, K 2019, ' Developing the narrative risk disclosure measurement ', International Review of Financial Analysis, vol. 64, pp. 126-144 . https://doi.org/10.1016/j.irfa.2019.05.006

This study adopts the pre-modern view of risk as losses only and proposes a new definition of corporate risk disclosure. The new definition is used to formulate new risk-related keywords to develop the process of measuring the risk disclosure score.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::74f91cb6aeaf534e14bdbf28d9c9e741
https://researchportal.port.ac.uk/portal/en/publications/developing-the-narrative-risk-disclosure-measurement(441b005b-e5e8-4545-af93-86d7a59d807f).html