تصفح Accounting & Information Systems حسب المؤلف "Kamel, Hany"
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How does internal governance affect banks’ financial stability? Empirical evidence from Egypt
Marie, Mohamed; Kamel, Hany; Elbendary, Israa ( 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
Ismael, Hazem Ramadan; Kamel, Hany ( 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, ... -
An investigation of the causality links in the balanced scorecard: The case of the Gulf Cooperation Council hospitality industry
Elbanna, Said; Kamel, Hany; Fatima, Tahniyath; Eid, Riyad ( Elsevier Ltd , 2022 , 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?
Abousamak, Ahmed; Kamel, Hany ( 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 ... -
Tone, readability and financial risk: the case of GCC banks
Hassan, Mostafa Kamal; Abu-Abbas, Bassam; Kamel, Hany ( 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 ... -
Tone, readability and financial risk: the case of GCC banks
Hassan, Mostafa Kamal; Abu-Abbas, Bassam; Kamel, Hany ( 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 ...