The impact of corporate social responsibility on operating cash flow opacity: The moderating role of tax avoidance

ABM Metwally, AAM Elsharkawy… - Cogent Business & …, 2024 - Taylor & Francis
This study examines the association between corporate social responsibility (CSR) and
operating cash flow opacity (OCFOP). The current study also aims to examine the …

Firm characteristics and forward-looking disclosure: the moderating role of gender diversity

SI Abdelazim, ABM Metwally, SAS Aly - Journal of Accounting in …, 2023 - emerald.com
Purpose The purpose of this study is to examine the impact of firm financial and operational
characteristics on the level of forward-looking information disclosure (FLID) by Egyptian …

The Impact of Corporate Social Responsibility on Cash Holdings: The Moderating Role of Board Gender Diversity

ABM Metwally, SAS Aly, MAS Ali - International Journal of …, 2024 - search.proquest.com
This research investigates the association between corporate social responsibility and cash
holdings, while also exploring the moderating effect of board gender diversity on this …

The impact of institutional ownership on the value relevance of accounting information: evidence from Egypt

A Diab, SI Abdelazim, ABM Metwally - Journal of Financial Reporting …, 2023 - emerald.com
Purpose This paper aims to examine the value relevance (VR) of accounting information (AI)
presented by Egyptian listed non-financial companies. Further, the study investigates the …

Cash holdings, board governance characteristics, and Egyptian firms' performance

MAS Ali, SAS Aly, SI Abdelazim… - Cogent Business & …, 2024 - Taylor & Francis
This paper examines the impact of cash holdings and board governance characteristics on
companies' performance by Egyptian listed non-financial companies over the period 2013 …

The Role of Technological Readiness in Enhancing the Quality of Audit Work: Evidence from an Emerging Market.

MAS Ali, IA Elshaer, AA Montash… - Journal of Risk & …, 2024 - search.ebscohost.com
This study examines the impact of remote audit quality (RAQ) on the quality of audit work
(QAW). Further, it explores the moderating effect of both client technological readiness …

[HTML][HTML] Green Intellectual Capital and Corporate Environmental Performance: Does Environmental Management Accounting Matter?

M Alnaim, ABM Metwally - Administrative Sciences, 2024 - mdpi.com
This study investigates the relationship between green intellectual capital and corporate
environmental performance, with a specific focus on the moderating role of environmental …

[HTML][HTML] The Impact of CSR on Tax Avoidance: The Moderating Role of Political Connections

AM Almutairi, SI Abdelazim - Sustainability, 2024 - mdpi.com
This paper investigates the association between corporate social responsibility (CSR) and
tax avoidance (TA), with a particular focus on how political connections influence this …

The materiality of corporate governance report disclosures: Investigating the perceptions of external auditors working in Egypt

عبدالمنعم بهي الدين محمد متولي… - المجلة العلمية …, 2022‎ - cfdj.journals.ekb.eg
This study investigates the external auditors working in Egypt perceptions regarding the
materiality of the corporate governance report (CGR) disclosures. All external auditors …

Creditworthiness Criteria According to the 5Cs Model and Credit Decision: The Moderating Role of Intellectual Capital

ZAF Al-Slehat, SR Almanaseer… - … of Management and …, 2024 - econjournals.org.tr
The current study aims to examine how creditworthiness criteria based on the (5Cs) model
with its dimensions (character, capacity, capital, conditions, and collateral) on the credit …