... firms Family CEO Cash holdings Firm value Egypt Family-controlled firms form the backbone of many economies worldwide, particularly in emerging markets, where institutional weaknesses, limited investor protections and high ownership concentration influence corporate decision-making (Bang...

...Mahmoud A. Nasr; Collins G. Ntim Purpose The purpose of this paper is to investigate the effect of corporate governance (CG) mechanisms (board size, board independence, separation of chairman and chief executive officer (CEO) roles and external auditor type) on accounting conservatism in Egypt...

...Doaa El-Diftar; Eleri Jones; Mohamed Ragheb; Mohamed Soliman Purpose Disclosure and transparency are major pillars of corporate governance which need to be greatly promoted in Egypt. This research aims to understand how different kinds of institutional investors affect levels of voluntary...

...Tamer Mohamed Shahwan Purpose – This paper aims to empirically examine the quality of corporate governance (CG) practices in Egyptian-listed companies and their impact on firm performance and financial distress in the context of an emerging market such as that of Egypt. Design/methodology...

...Ibrahim El‐Sayed Ebaid Purpose The purpose of this paper is to test whether corporate governance mechanisms promoted by the Egypt Code of Corporate Governance are effective in enhancing investors' perceptions of earnings quality. Design/methodology/approach The study uses a 2×2...

...Hany Kamel; Said Elbanna Purpose The aim of this paper is to investigate the phenomenon of earnings management in Egypt, with particular reference to the pricing of IPOs. In addition, it aims to discuss its respondents' perceptions of the factors that are likely to weaken the effectiveness...

...Ibrahim El‐Sayed Ebaid Purpose The purpose of this paper is to examine the impact of corporate governance practices on auditors' decisions (judgments), especially, the client acceptance decision in Egypt, where corporate governance is neither mandatory nor legally binding. Design...