CEO power dynamics and firms' reported earnings quality in Egypt: Moderating role of corporate governance

DAM Hemdan, S Hasnan, S Ur Rehman - Pakistan Journal of …, 2021‏ - econstor.eu
This study aims to explore the factors that influence the firm's reported earnings quality
(FREQ) for a sample of Egyptian firms from 2008 to 2019 by using panel data. The findings …

[PDF][PDF] Revenue standard and earnings management during the Covid-19 pandemic: a comparison between IFRS and GAAP

MM Yassin, OS Shaban… - … of Governance and …, 2022‏ - virtusinterpress.org
Revenue standard and earnings management during the COVID-19 pandemic: A
comparison between IFRS and GAAP Page 1 Journal of Governance and Regulation …

[HTML][HTML] CEO power, corporate governance mechanisms and earnings quality

DAM Hemdan, F Khan - Asian Academy of Management Journal …, 2023‏ - ejournal.usm.my
This article investigated the determinants of the firm's earnings quality (FREQ) using panel
data of Egyptian listed firms to address the concerns of endogeneity and heterogeneity. We …

[HTML][HTML] Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis

MM Yassin, DAD Al-Sraheen, KA Al Daoud… - International Journal of …, 2024‏ - mdpi.com
The Financial Accounting Standards Board (FASB) released Accounting Standards
Codification (ASC) 606,“Revenue from Contracts with Customers”, with the aim of enhancing …

[PDF][PDF] Earnings Management and Going Concern during COVID-19: Evidence from IFRS Context

M Yassin, O Shaban - Global Business Conference 2022 …, 2022‏ - gbcsummer.com
During COVID-19 pandemic, the going concern assumption became questionable. Firms
was struggling to survive through using different tools such as earnings management. This …

[PDF][PDF] Studi empiris karakteristik auditor, tata kelola perusahaan, kualitas laba, risiko litigasi dan biaya modal ekuitas (Studi pada perusahaan manufaktur yang …

S Sumiadji - 2019‏ - eprints.unmer.ac.id
Motivasi dari dilakukannya penelitian ini adalah, pertama untuk menguji pengaruh
karakteristik auditor yang ditunjukkan dengan ukuran KAP, tenur KAP, spesialisasi KAP …