All Outputs (4)

Earnings Management, Corporate Social Responsibility and Governance Structure: Further evidence from Egypt (2021)
Journal Article
Abdelfattah, T., & Elfeky, M. (2021). Earnings Management, Corporate Social Responsibility and Governance Structure: Further evidence from Egypt. International Journal of Accounting, Auditing and Performance Evaluation, 17(1-2), 173-201. https://doi.org/10.1504/IJAAPE.2021.117576

This study investigates the relationship between earnings management and corporate social responsibility disclosure (CSRD). In addition, it investigates whether the joint effect of corporate governance and CSRD impacts earnings management practices i... Read More about Earnings Management, Corporate Social Responsibility and Governance Structure: Further evidence from Egypt.

The substance and form of Islamic Finance instruments: an accounting perspective (2021)
Journal Article
Ebrahim, A., & Abdelfattah, T. (2021). The substance and form of Islamic Finance instruments: an accounting perspective. Journal of Islamic Accounting and Business Research, 12(6), 872-886. https://doi.org/10.1108/JIABR-10-2019-0200

Purpose This study aims to critically analyze the fundamentals of the current major Islamic Finance (IF) instruments and contracts in light of both the foundations of IF and the concept of substance over form in the accounting conceptual framework.... Read More about The substance and form of Islamic Finance instruments: an accounting perspective.

Executives vs. governance: Who has the predictive power? Evidence from narrative tone (2021)
Journal Article
Bassyouny, H., & Abdelfattah, T. (2022). Executives vs. governance: Who has the predictive power? Evidence from narrative tone. Review of Quantitative Finance and Accounting, 58(1), 361-382. https://doi.org/10.1007/s11156-021-00997-y

This study aims to investigate not only Narrative Disclosure Tone predictive power, but also who has this power within companies to predict future performance in the UK context (executive vs. governance). We conduct a computerized textual analysis to... Read More about Executives vs. governance: Who has the predictive power? Evidence from narrative tone.

Non-executive female directors and earnings management using classification shifting (2021)
Journal Article
Zalata, A. M., & Abdelfattah, T. (2021). Non-executive female directors and earnings management using classification shifting. Journal of Business Research, 134, 301-315. https://doi.org/10.1016/j.jbusres.2021.04.063

Prior business studies have focused on the role of non-executive female directors in constraining accruals-based earnings management with relatively less attention paid to other less risky earnings management methods. In contrast to these studies, we... Read More about Non-executive female directors and earnings management using classification shifting.