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Outputs (13)

Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt (2020)
Journal Article
Ibrahim, A. E. A., Abdelfattah, T., & Hussainey, K. (2020). Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt. Journal of Applied Accounting Research, 21(4), 701-720. https://doi.org/10.1108/JAAR-06-2019-0100

Purpose-We examine whether managers switch from artificial income smoothing using discretionary accruals to real income smoothing around corporate governance reform in Egypt. Design/methodology/approach-Our sample comprises 61 non-financial companies... Read More about Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt.

Beyond narrative disclosure tone: The upper echelons theory perspective (2020)
Journal Article
Bassyouny, H., Abdelfattah, T., & Tal, L. (2020). Beyond narrative disclosure tone: The upper echelons theory perspective. International Review of Financial Analysis, 70, Article 101499. https://doi.org/10.1016/j.irfa.2020.101499

This study investigates the key drives of narrative tone in the UK context where managers have more flexibility to frame narratives with stakeholders. While prior studies examined firm-specific characteristics as determinants of narrative tone, the c... Read More about Beyond narrative disclosure tone: The upper echelons theory perspective.

Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020)
Journal Article
Abdelfattah, T., & Aboud, A. (2020). Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market. Journal of International Accounting, Auditing and Taxation, 38, Article 100304. https://doi.org/10.1016/j.intaccaudtax.2020.100304

This paper examines the relationship between tax avoidance, corporate governance, and corporate social responsibility (CSR) disclosure. It also investigates the effect of CSR on stock market returns. Using a sample of Egyptian firms for the period 20... Read More about Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market.