Hussein A Abdou

Hussein A Abdou
University of Central Lancashire | UCLAN · The Lancashire School of Business & Enterprise

PhD

About

44
Publications
128,391
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
1,648
Citations

Publications

Publications (44)
Article
Full-text available
Using conventional regressions and generalized regression neural networks (GRNNs), we examine the relationship between corporate governance (CG) and earnings management (EM). We also examine whether governance quality moderates the association between EM and CG for a sample of British and Egyptian companies. Our findings show that: (a) UK firms are...
Article
Full-text available
This study examines whether financial reporting with a specific focus on risk disclosures have a predictive (informative) effect on banks’ credit ratings (BCRs) and, consequently, ascertains whether governance structures can moderate such an association. Using one of the largest bank-level datasets collected from 12 Middle East and North African (M...
Article
Full-text available
This study examines whether financial reporting with a specific focus on risk disclosures have a predictive (informative) effect on banks’ credit ratings (BCRs) and, consequently, ascertains whether governance structures can moderate such an association. Using one of the largest bank-level datasets collected from 12 Middle East and North African (M...
Article
Full-text available
Using conventional regressions and Generalized Regression Neural Networks (GRNN), we examine the relationship between Corporate Governance (CG) and Earnings Management (EM). We also examine whether governance quality moderates the association between EM and CG for a sample of British and Egyptian companies. Our findings show that: (a) UK firms are...
Article
Full-text available
This paper examines the impact of Sharia supervisory board (SSB) and governance structures on the extent of operational risk disclosures (ORDs), using a sample of 63 Islamic banks from 10 (i.e., Bahrain, Egypt, Jordan, Kuwait, Lebanon, Oman, Qatar, Saudi Arabia, Syria, and the UAE) countries in the Middle East and North Africa (MENA) region for the...
Article
Full-text available
The main aim of this paper is to investigate how far applying suitably conceived and designed credit scoring models can properly account for the incidence of default and help improve the decision-making process. Four statistical modelling techniques, namely, discriminant analysis, logistic regression, multi-layer feed-forward neural network and pro...
Article
Full-text available
This study examines the impact of multi-layer governance mechanisms on the level of bank risk disclosure. Using a large dataset from 14 Middle East and North Africa (MENA) countries over a period of 8 years, our findings are threefold. First, our results suggest that the presence of a Sharia supervisory board is positively associated with the level...
Article
Full-text available
This paper first employs principal component analysis technique to develop and introduce an alternative UK corporate governance disclosure index to the US-centric ones. Second, we then investigate whether this new corporate governance disclosure index can determine the level of executive pay (including CEOs, CFOs, and all executive directors) in UK...
Article
Full-text available
Financial strength ratings (FSRs) have become more significant particularly since the recent financial crisis of 2007–2009 where rating agencies failed to forecast defaults and the downgrade of some banks. The aim of this paper is to predict Capital Intelligence banks’ financial strength ratings (FSRs) group membership using machine learning and co...
Article
Full-text available
The present study aims to fill gaps in the existing fit and turnover intention (TI) literature by investigating a more comprehensive model, in which TI is proposed to be influenced by the interplays of three multidimensional types of fit including, person organization (P-O) fit, person-group (P-G) fit, and person-job (PJ) fit. Using a sample of 385...
Article
Full-text available
We examine the relationships among religious governance, especially Islamic governance quality (IGQ), national governance quality (NGQ), and risk management and disclosure practices (RDPs), and consequently ascertain whether NGQ has a moderating influence on the IGQ-RDPs nexus. Using one of the largest datasets relating to Islamic banks from 10 Mid...
Article
Full-text available
The aim of this paper is to explore the challenges and opportunities of designing and delivering Degree and Higher Level Apprenticeships (D&HLAs) at levels 4–7 from a multi-stakeholder perspective namely employers, Universities, independent training organisations and professional bodies. Twenty-seven face-to-face interviews were undertaken and them...
Article
Full-text available
Purpose: This paper investigates the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour in annual reports of Libyan firms. Design/methodology/approach: Multivariate regression techniques are used to estimate the effect of corporate board and owners...
Article
Full-text available
The aim of this paper is to explore the challenges and opportunities of designing and delivering Degree and Higher Level Apprenticeships (D&HLAs) at levels 4 - 7 from a multi-stakeholder perspective namely employers, Universities, independent training organisations and professional bodies. 27 face to face interviews were undertaken and thematic con...
Article
Full-text available
This paper uses the Problem Gambling Severity Index (PGSI) to determine differences in UK internet player responses to their motives for gambling online. It also evaluates their views relating to responsible gambling practices and behavioural factors. A three stage analysis applying Structural Equation Modelling (SEM); multiple regression; and mult...
Article
Full-text available
This paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate the changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK under three different valuation models. First, a basic Ohlson model where our results indicate that while the...
Article
Full-text available
This paper examines the crucial question of whether chief executive officer (CEO) power and corporate governance (CG) structure can moderate the pay-for-performance sensitivity (PPS) using a large up-to-date South African dataset. Our findings are three-fold. First, when direct links between executive pay and performance are examined, we find a pos...
Article
Full-text available
The preoccupation with modelling credit scoring systems including their relevance to predicting and decision making in the financial sector has been with developed countries, whilst developing countries have been largely neglected. The focus of our investigation is on the Cameroonian banking sector with implications for fellow members of the Banque...
Article
Full-text available
This paper examines the impact of mergers and acquisitions (M&A) on the financial performance of the Nigerian market after consolidation. The authors use data from all Nigerian banks that survived the consolidation between 2001 and 2009. Logistic regression models are structured to determine the influence of M&A activities on the financial performa...
Article
Full-text available
E-banking has become one of the most powerful tools in the banking industry and so it has attracted the attention of many researchers and academics. The aim of this paper is twofold. Firstly, to explore the bankers’ perception based on the advantages of electronic banking and the risks that are associated with electronic banking. Secondly, to explo...
Research
Full-text available
The purpose of this paper is to analyse share price behaviour in developing economies and to investigate its response to innovations in the currency markets in terms of the US dollar, British pound sterling, Euro and the Japanese yen in the first decade of the new millennium. The importance of a broadly weighted exchange rate system is captured by...
Article
Full-text available
The purpose of this paper is to examine the relationship between financial development and economic growth. In particular, the authors examine the impact of financial development on the growth of primary, secondary, and tertiary industries in China. Ordinary Least Square (OLS) multiple regressions are applied on a set of data from China for the per...
Article
Full-text available
This paper investigates the risk management practices in e-banking of major UK banks, using the framework of principles introduced by the Basel Committee on Banking Supervision (BCBS). The initial pilot study involves four interviews conducted with staff members of one of the leading UK banks on risk management for e-banking. The main research inst...
Article
Full-text available
Purpose – This paper aims to distinguish whether the decision-making process of the Islamic financial houses in the UK can be improved through the use of credit scoring modeling techniques as opposed to the currently used judgmental approaches. Subsidiary aims are to identify how scoring models can reclassify accepted applicants who later are consi...
Article
Full-text available
The main aims of this paper are, firstly, to investigate the extent to which Yemen’s banks, in particular its Islamic banks, are applying Risk Management Practices (RMPs) and related techniques to deal with various types of risk, and secondly, to compare and distinguish between the RMPs used in Islamic, national and foreign banks. Semi-structured i...
Article
Full-text available
The purpose of this paper is to distinguish between the performance levels of the Malaysian Takaful and conventional life insurance industries with a view to better informing the decisions of stakeholders. Our analysis makes use of financial ratios and macro-economic variables namely Gross Domestic Product (GDP), Consumer Price Index (CPI) and Trea...
Article
Full-text available
SUMMARY Firms need to rely on different financing sources, but the question is how capital structure is determined for a particular industry. Our aim is to undertake an investigation into the factors which determine capital structure in the UK retail industry. Our initial sample consists of 163 (final sample: 100) UK retail companies, using data fr...
Article
Full-text available
The purpose of this paper is to determine which particular organisational and managerial factors contribute to the propensity to export in a declining sector. For this purpose the textile and clothing sector in Portugal and the United Kingdom is chosen for investigation. This study analyses firms’ resources and capabilities, as well as decision-mak...
Article
Full-text available
Firms need to rely on different financing sources, but the question is how capital structure is determined for a particular industry. Our aim is to undertake an investigation into the factors which determine capital structure in the UK retail industry. Our initial sample consists of 163 (final sample: 100) UK retail companies, using data from 2000...
Article
Full-text available
Credit scoring has been regarded as a core appraisal tool of different institutions during the last few decades and has been widely investigated in different areas, such as finance and accounting. Different scoring techniques are being used in areas of classification and prediction, where statistical techniques have conventionally been used. Both s...
Article
Full-text available
Credit scoring has been regarded as a core appraisal tool of different institutions during the last few decades and has been widely investigated in different areas, such as finance and accounting. Different scoring techniques are being used in areas of classification and prediction, where statistical techniques have conventionally been used. Both s...
Article
Full-text available
This paper aims to integrate the theory of bank financial performance with the practice of bank ratings. The paper studies the effect of bank capital structure and financial indicators in Middle Eastern commercial banks associated with high and low ratings issued by Capital Intelligence (CI). The authors also investigate how bank capital structure...
Article
Full-text available
This paper aims to integrate the theory of bank financial performance with the practice of bank ratings. The paper studies the effect of bank capital structure and financial indicators in Middle Eastern commercial banks associated with high and low ratings issued by Capital Intelligence (CI). The authors also investigate how bank capital structure...
Article
Full-text available
The mutual funds industry grew successfully and brought about substantial returns to the investors and the public sector. The main aim of this paper is to evaluate the performance of Indian equity diversified mutual funds. A subsidiary aim is to analyse the relationship between risk and return of these funds based on total risk and systematic risk....
Article
Full-text available
Credit scoring has been widely investigated in the area of finance, in general, and banking sectors, in particular. Recently, genetic programming (GP) has attracted attention in both academic and empirical fields, especially for credit problems. The primary aim of this paper is to investigate the ability of GP, which was proposed as an extension of...
Article
Full-text available
Purpose – The main aims of this paper are: first, to investigate how decisions are currently made within the Egyptian public sector environment; and, second, to determine whether the decision making can be significantly improved through the use of credit scoring models. A subsidiary aim is to analyze the impact of different proportions of sub-sampl...
Article
Full-text available
Purpose – This paper aims to investigate the efficiency and effectiveness of alternative credit-scoring models for consumer loans in the banking sector. In particular, the focus is upon the financial risks associated with both the efficiency of alternative models in terms of correct classification rates, and their effectiveness in terms of misclass...
Article
Full-text available
Nowadays decision makers are, exceptionally, facing complex problems that generally oblige collaboration between individuals with different expertise from different areas. The use of virtual teams is an effective tool to solve these problems,but this is still a relatively new field for academic research. Also, information technology offers an infra...
Article
Full-text available
Fraud is one of the major ethical issues in the credit card industry. The main aims are, firstly, to identify the different types of credit card fraud, and, secondly, to review alternative techniques that have been used in fraud detection. The sub-aim is to present, compare and analyze recently published findings in credit card fraud detection. Thi...
Article
Full-text available
Neural nets have become one of the most important tools using in credit scoring. Credit scoring is regarded as a core appraised tool of commercial banks during the last few decades. The purpose of this paper is to investigate the ability of neural nets, such as probabilistic neural nets and multi-layer feed-forward nets, and conventional techniques...
Article
Full-text available
Credit scoring is regarded as a core competence of commercial banks during the last few decades. A number of credit scoring models have been developed to evaluate credit risk of new loan appli-cants and existing loan clients. The main purpose of the present paper is to evaluate credit risk in Egyptian banks using credit scoring models. Three statis...

Network

Cited By