Open AccessDissertation
Financial disclosure practices in developing countries : evidence from the Libyan banking sector
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The article was published on 2009-01-01 and is currently open access. It has received 15 citations till now. The article focuses on the topics: Developing country.read more
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Dissertation
Corporate Internet reporting in Egypt : practices and perceptions
TL;DR: In this paper, the authors propose a novel approach to solve the problem of homonymity in homonym-based homonym search.xiv Chapter 5.5.1.
Dissertation
Cash Flow Forecasting Process and its Impact on Capital Budgeting: Evidence from Libya
TL;DR: In this article, the role of cash flow forecasting process in capital budgeting decisions is highlighted, where the forecasting process starts with identifying the procedures and methods used in forecasting, and ends by estimating future cash flow required by managers for decision-making.
Journal ArticleDOI
The profitability of islamic banks and voluntary disclosure: Empirical insights from Yemen
TL;DR: In this paper, the authors empirically examined the relationship between the extent of voluntary disclosure level and profitability of Yemeni Islamic banks, and adopted a self-constructed disclosur for self-reported financial information.
Journal ArticleDOI
Earnings management and audit quality: stakeholders’ perceptions.
TL;DR: In this paper, the authors examined the perceptions of Libyan Commercial Banks' stakeholders regarding the role of the external auditor in relation to earnings management (EM) and found that the auditor has the ability to detect EM practices but may not be able to prevent it.
Dissertation
An evaluation of voluntary disclosure in the annual reports of commercial banks : empirical evidence from Libya
TL;DR: In this paper, the extent of voluntary disclosure provided in the annual reports of Libyan commercial banks, over the period 2006 to 2011, was measured using a self-constructed, unweighted disclosure index, comprising of 63 information items.