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 …

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 …

Institutional Pressures and Environmental Management Accounting Adoption: Do Environmental Strategy Matter?

M Alnaim, ABM Metwally - Sustainability, 2024 - mdpi.com
This paper examines the impact of institutional pressures (IPs) on Environmental
Management Accounting adoption (EMA). The current research also aims to examine the …

[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 …

Evaluating Board Characteristics' Influence on the Readability of Annual Reports: Insights from the Egyptian Banking Sector

ABM Metwally, MS El-Deeb… - Journal of Risk and …, 2024 - search.proquest.com
This study aims to examine the impact of board characteristics (BCs) on banks' annual
reports readability (BARR). Further, it examines whether bank size (BS) moderates the …

Do women use annual reports differently than men? A case of India

M Bhatia - Global Business and Economics Review, 2023 - inderscienceonline.com
This study uses gender in financial research. The purpose is to examine women investors'
perceptions of the importance and understanding of sections of annual reports and …