Browsing by Author "Kamel, Hany"
Now showing items 1-10 of 10
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Examining the impact of earnings management on COVID-19 disclosure in the UK: the moderating role of monitoring mechanisms
( Emerald Publishing , 2025 , Article)This study aims to examine the impact of earnings management on the extent of COVID-19-related disclosure among UK firms and investigates how internal and external monitoring mechanisms moderate this effect.COVID-19 ... -
How does internal governance affect banks’ financial stability? Empirical evidence from Egypt
( Springer , 2021 , Article)This paper investigates whether internal governance mechanisms were associated with the financial stability of Egyptian banks over the period 2010–2019. To this end, a GMM regression analysis was employed using 252 firm-year ... -
Internal audit quality and earnings management: evidence from the UK
( Emerald , 2021 , Article)Purpose: This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices. Design/methodology/approach: To measure the internal audit quality, ... -
Investigating relationships between stakeholders' pressure, eco-control systems and hotel performance
( Elsevier Ltd , 2016 , Article)Stakeholders' pressure motivates the deployment of systems of environmental management control. Nevertheless, few insights are available regarding the impact of stakeholders' pressure on the extent to which eco-control ... -
An investigation of the causality links in the balanced scorecard: The case of the Gulf Cooperation Council hospitality industry
( Elsevier Ltd , 2021 , Article)In order to link different aspects of the balanced scorecard (BSC), i.e., learning, innovation, internal business, customer, and financial perspectives, Kaplan and Norton developed the concept of strategy maps to help ... -
Is there a shift in the accounting values in Egypt towards optimism, transparency and professionalism?
( Inderscience , 2015 , Article)This paper aims to examine the persistence of the historically assumed accounting values of the Egyptian environment in terms of conservatism, secrecy and statutory control after the adoption of the latest versions of the ... -
The readability of narrative disclosures and earnings management : Empirical evidence from the GCC banking sector
( Taylor & Francis , 2022 , Book chapter)This chapter empirically examines the association between earnings management (EM) and the readability of the narrative disclosures (RNDs) of 61 listed banks in the Gulf Cooperation Council (GCC) countries during the period ... -
Tone of narrative disclosures and earnings management: UK evidence
( Elsevier , 2024 , Article)This paper investigates whether a relationship exists between the tone of narrative disclosures and engagement in earnings management activities. Using FTSE all-share nonfinancial firms, our estimates show a significant ... -
Tone, readability and financial risk: the case of GCC banks
( Emerald Group Holdings Ltd. , 2021 , Article)Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ... -
Tone, readability and financial risk: the case of GCC banks
( Emerald , 2021 , Article)Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the ...
