Ahmed Abousamak

Al Ain University · Accounting & Finance

The purpose of this research is to examine the effects of corporate governance structures on earnings management behavior in a weakly governed and politically unstable environment. A panel of data from 35 non-bank companies listed on the Palestine Exchange between 2012 and 2019 was employed. A fixed effects regression model was used to examine the...

Purpose Corporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can impart its dynamic role in achieving financial efficiency. Therefore, the current analysis aims to assess the role of herding behavior in determining the trade credit policies...

Forecasting of potential tourists’ appearance could assume a critical role in the tourism industry, arranging at all levels in both the private and public sectors. In this study our aim to build an econometric model to forecast worldwide visitor streams to Bangladesh. For this purpose, the present investigation focuses on univariate Seasonal Autore...

This study develops an aggregate corporate governance index (ACGINX) composed of four individual corporate governance (CG) indices-disclosure and transparency index, board of directors index (BoDINX), shareholders' rights and investor relations index and ownership and control structure index-to investigate the assumed effect of each sub-index and t...

The audit firms seek to gain new clients and to retain their existing ones in order to expand and increase the size of their share in the market. However, the aforementioned sought may often interfere with the quality of the audit process, once attached by absence of an efficient system for control the performance of the audit. The absence of syste...

The paper investigates the setting up of a private school in the emerging market of Al Ain, United Arab Emirates. The study adopts common criteria for conducting a feasibility study, and develops pro forma financial statements. The findings show that the project has a positive net present value, while the internal rate of return is about 13%, which...

The current study investigates the effect of internal governance mechanisms, adopted by the most actively traded companies on the Egyptian Stock Market in 2008–2009, and the performance of these firms. To investigate the aforementioned phenomenon, the current study develops two indices namely: shareholders' rights and investor relations (SRIRI) and...

This study aims to examine the value relevance of the bottom lines of the financialstatements in the Egyptian context after the inception of the new version of EgyptianAccounting Standards of 2006. Considering the tradition accounting value ofconservatism and the firm size, the price and return models are operationalized usinga sample of the most a...

Abstract This paper aims to empirically investigate the ability of five academic risk measures, i.e., Working Capital Accruals (WC_ACC), Beneish's MSCORE, Dechow et al.'s FSCORE, the Modified Jones Model (DSS) and Pustylnik's Combined Algorithm Score, to detect and predict audit report qualifications within the Egyptian context. In addition, seven...

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 Egyptian Accounting Standards (EASs). Using information provided in the annual reports of 87 Egyptian listed companies in the ye...

This study aims to examine the value relevance of the bottom lines of the financial statements in the Egyptian context after the inception of the new version of Egyptian Accounting Standards of 2006. Considering the tradition accounting value of conservatism and the firm size, the price and return models are operationalized using a sample of the mo...