Pub Date : 2022-08-01DOI: 10.21608/naus.2022.254289
حنان محمد
{"title":"أثر تفعیل التعدیلات الدولیة فی تقریر مراقب الحسابات غیر المعدل على قرار منح الائتمان بالبنوک فی مصر – دراسة تجریبیة","authors":"حنان محمد","doi":"10.21608/naus.2022.254289","DOIUrl":"https://doi.org/10.21608/naus.2022.254289","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133226552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-01DOI: 10.21608/naus.2022.229413
Dalia El Madbouly
Currently, the sustainable growth has become essential for any firm to survive and expand without running into financial problems. This research empirically examines the effect of the Firm Performance accounting indicators as leverage, liquidity, profitability, asset efficiency, and size on the Sustainable Growth Rate (SGR). Moreover, this research also examines the effect of the Sustainable Growth Rate on the value of firms listed in the Egyptian Stock Market. The research use a sample of Egyptian listed firms for 5 year’s period starting from 2015 till 2019. The empirical results have found statistically significant positive relationships between the SGR and the firm leverage, profitability, and firm asset efficiency. However, there is a statistically significant negative relationship between the SGR and the size of the firm. Meanwhile, the relationship between the SGR and the firm’s liquidity is insignificant. In addition, the empirical results have found a statistically significant positive effect of the SGR on the Firm Value for firms listed in the Egyptian Stock Market. This research recommends that the financial regulatory authority to establish a database for listed Egyptian firms according to their sustainable growth rate to attract potential investors as well as to attract and enhance foreign investments. Moreover, the research recommends that Accounting Departments in the Egyptian Universities should focus on the sustainable growth rate issue in their conferences to enhance the awareness of the Egyptian firms by this topic; thus firms will be able to compete, expand and perform well in the long run without running into financial problems.
{"title":"Factors affecting the Sustainable Growth Rate and its impact on Firm Value: Empirical Evidence from the Egyptian Stock Exchange","authors":"Dalia El Madbouly","doi":"10.21608/naus.2022.229413","DOIUrl":"https://doi.org/10.21608/naus.2022.229413","url":null,"abstract":"Currently, the sustainable growth has become essential for any firm to survive and expand without running into financial problems. This research empirically examines the effect of the Firm Performance accounting indicators as leverage, liquidity, profitability, asset efficiency, and size on the Sustainable Growth Rate (SGR). Moreover, this research also examines the effect of the Sustainable Growth Rate on the value of firms listed in the Egyptian Stock Market. The research use a sample of Egyptian listed firms for 5 year’s period starting from 2015 till 2019. The empirical results have found statistically significant positive relationships between the SGR and the firm leverage, profitability, and firm asset efficiency. However, there is a statistically significant negative relationship between the SGR and the size of the firm. Meanwhile, the relationship between the SGR and the firm’s liquidity is insignificant. In addition, the empirical results have found a statistically significant positive effect of the SGR on the Firm Value for firms listed in the Egyptian Stock Market. This research recommends that the financial regulatory authority to establish a database for listed Egyptian firms according to their sustainable growth rate to attract potential investors as well as to attract and enhance foreign investments. Moreover, the research recommends that Accounting Departments in the Egyptian Universities should focus on the sustainable growth rate issue in their conferences to enhance the awareness of the Egyptian firms by this topic; thus firms will be able to compete, expand and perform well in the long run without running into financial problems.","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115189057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-01DOI: 10.21608/naus.2022.230208
دینا عبدالعلیم کریمة
{"title":"أثر الإفصاح المحاسبی عن المعاملات مع الأطراف ذوى العلاقة على قرارات منح الائتمان فی ظل متطلبات المعاییر المحاسبیة: دراسة میدانیة على قطاع البنوک فی مصر","authors":"دینا عبدالعلیم کریمة","doi":"10.21608/naus.2022.230208","DOIUrl":"https://doi.org/10.21608/naus.2022.230208","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114779626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-01DOI: 10.21608/naus.2022.230213
ایهاب عبد العال, حسين علي احمد, شریف الحلبى
{"title":"أثر البیانات الضخمة على تحقیق التقارب الدولى فى القیاس والإفصاح المحاسبى – دراسة مقارنة","authors":"ایهاب عبد العال, حسين علي احمد, شریف الحلبى","doi":"10.21608/naus.2022.230213","DOIUrl":"https://doi.org/10.21608/naus.2022.230213","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"261 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116030932","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-01DOI: 10.21608/naus.2022.229415
Reem Bedeir
: Purpose - This frame aims to develop a framework for measuring intellectual capital disclosure in higher education institutions after Covid19. In addition, this paper uses the proposed framework to measure the level of intellectual capital disclosure in a wide range of faculties of higher education institutions. This paper reviews prior frameworks for measuring intellectual capital disclosure developed in public sectors (universities) to develop the proposed framework, which includes dimensions of online learning to account for the effects of the Covid19 pandemic on learning pedagogy. In addition, content analysis of official websites is used to assess the level of intellectual capital disclosure for higher education institutions (10 faculties of social sciences and 10 faculties of applied sciences). - The empirical results demonstrate that: i) the prior frameworks which are introduced to measure intellectual capital disclosure average of face-to-face learning theories, frameworks, and models. identified blended learning student, lecturer, content, technology, student support institution). pedagogy online learning. online several empirical Recent evidence suggests that In this paper, I develop a three-dimensional and three-role matrix for measuring intellectual capital disclosure in universities, to reflect the shift to online learning in higher education institutions following COVID-19. The matrix includes the three dimensions of the intellectual capital of human capital, structural capital and relational capital. In addition, to reflect the triple role of these institutions, this matrix subcategorizes the main mission of higher education institutions into three aspects: education, research, and administration. The proposed framework provides a thorough overview of how to measure intellectual capital disclosure. The human capital dimension of intellectual capital is the first dimension in the matrix.
{"title":"The Pedagogy of Blended Learning and Intellectual Capital Disclosure in Higher Education post COVID19","authors":"Reem Bedeir","doi":"10.21608/naus.2022.229415","DOIUrl":"https://doi.org/10.21608/naus.2022.229415","url":null,"abstract":": Purpose - This frame aims to develop a framework for measuring intellectual capital disclosure in higher education institutions after Covid19. In addition, this paper uses the proposed framework to measure the level of intellectual capital disclosure in a wide range of faculties of higher education institutions. This paper reviews prior frameworks for measuring intellectual capital disclosure developed in public sectors (universities) to develop the proposed framework, which includes dimensions of online learning to account for the effects of the Covid19 pandemic on learning pedagogy. In addition, content analysis of official websites is used to assess the level of intellectual capital disclosure for higher education institutions (10 faculties of social sciences and 10 faculties of applied sciences). - The empirical results demonstrate that: i) the prior frameworks which are introduced to measure intellectual capital disclosure average of face-to-face learning theories, frameworks, and models. identified blended learning student, lecturer, content, technology, student support institution). pedagogy online learning. online several empirical Recent evidence suggests that In this paper, I develop a three-dimensional and three-role matrix for measuring intellectual capital disclosure in universities, to reflect the shift to online learning in higher education institutions following COVID-19. The matrix includes the three dimensions of the intellectual capital of human capital, structural capital and relational capital. In addition, to reflect the triple role of these institutions, this matrix subcategorizes the main mission of higher education institutions into three aspects: education, research, and administration. The proposed framework provides a thorough overview of how to measure intellectual capital disclosure. The human capital dimension of intellectual capital is the first dimension in the matrix.","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115966339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-01DOI: 10.21608/naus.2022.230218
نانسى احمد
{"title":"هل یؤثر التحفُّظ المحاسبی على العلاقة بین حوکمة الشرکات والقیمة السوقیة للمنشأة","authors":"نانسى احمد","doi":"10.21608/naus.2022.230218","DOIUrl":"https://doi.org/10.21608/naus.2022.230218","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132909031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-01DOI: 10.21608/naus.2022.230211
عرفات علی
{"title":"العلاقة بین إدارة الأرباح بالأنشطة الحقیقیة ومحددات تکالیف الوکالة وأثرها على مستوى النقدیة المحتفظ بها والقیمة الملائمة لها– دراسة تطبیقیة","authors":"عرفات علی","doi":"10.21608/naus.2022.230211","DOIUrl":"https://doi.org/10.21608/naus.2022.230211","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115431387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-01DOI: 10.21608/naus.2022.230206
رشا حنفی Rasha Hanafi
The main aim of this study is to investigate, and perform an empirical inquiry of, factors that impact a company’s choice to adopt an Enterprise Risk Management (ERM) system in Egypt. The current paper focuses on a sample of 86 top corporations listed on the ―Egyptian Stock Exchange‖. A logistic regression model is created to test the hypotheses. Results suggest that size (Ln market capitalization), profitability (ROA), liquidity (current ratio), corporate governance (being listed on S&P/EGX ESG index) and belonging to some industry sector are possible positive drivers for ERM adoption. Nevertheless, leverage (debt to equity ratio) has a negative relationship to ERM engagement while growth (growth in book value of equity) has no effect on the implementation of ERM by the sampled companies. Contrary to prior literature, the current study revealed a positive impact of liquidity and profitability on the corporation’s decision to apply an ERM system. Originality of the current paper lies in the following. It adds to the empirical literature on drivers of ERM deployment. In addition, these reasons are examined in a new context; Egypt, which is not presented in the prior literature. Moreover, in contrast with prior literature, Corporate Governance is proxied by a comprehensive measure, namely, being listed on S&P/EGX ESG index, which covers environmental awareness, social responsibility, and other corporate governance practices. paper hypothesize that several corporate characteristics accounting-related indicators affect the implementation of ERM. Hence, a number of possible drivers of ERM adoption were chosen and their impact was empirically examined. These chosen explanatory factors are firm size, industry, liquidity, leverage, governance. Empirical evidence suggests that the following factors are possible drivers for, and positively impact, ERM implementation in Egyptian listed companies: further contextual variations in the determinants of an ERM programme could be revealed by larger and more international samples.
{"title":"DETERMINANTS BEHIND ADOPTING ERM: A CASE OF EGYPT","authors":"رشا حنفی Rasha Hanafi","doi":"10.21608/naus.2022.230206","DOIUrl":"https://doi.org/10.21608/naus.2022.230206","url":null,"abstract":"The main aim of this study is to investigate, and perform an empirical inquiry of, factors that impact a company’s choice to adopt an Enterprise Risk Management (ERM) system in Egypt. The current paper focuses on a sample of 86 top corporations listed on the ―Egyptian Stock Exchange‖. A logistic regression model is created to test the hypotheses. Results suggest that size (Ln market capitalization), profitability (ROA), liquidity (current ratio), corporate governance (being listed on S&P/EGX ESG index) and belonging to some industry sector are possible positive drivers for ERM adoption. Nevertheless, leverage (debt to equity ratio) has a negative relationship to ERM engagement while growth (growth in book value of equity) has no effect on the implementation of ERM by the sampled companies. Contrary to prior literature, the current study revealed a positive impact of liquidity and profitability on the corporation’s decision to apply an ERM system. Originality of the current paper lies in the following. It adds to the empirical literature on drivers of ERM deployment. In addition, these reasons are examined in a new context; Egypt, which is not presented in the prior literature. Moreover, in contrast with prior literature, Corporate Governance is proxied by a comprehensive measure, namely, being listed on S&P/EGX ESG index, which covers environmental awareness, social responsibility, and other corporate governance practices. paper hypothesize that several corporate characteristics accounting-related indicators affect the implementation of ERM. Hence, a number of possible drivers of ERM adoption were chosen and their impact was empirically examined. These chosen explanatory factors are firm size, industry, liquidity, leverage, governance. Empirical evidence suggests that the following factors are possible drivers for, and positively impact, ERM implementation in Egyptian listed companies: further contextual variations in the determinants of an ERM programme could be revealed by larger and more international samples.","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121489971","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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