International Journal of Accounting and Management Sciences
The dividend decision has significant influence on investment and financing decisions Therefore, ... more The dividend decision has significant influence on investment and financing decisions Therefore, this research aims at examining the determinants of dividend payouts for Egyptian listed companies. Based on literature four determinants are chosen as independent variables for dividend payouts. Where Methodology was A 51 Egyptian listed companies on the Egyptian stock exchange. companies were the sample size of this research. To examine the determinates namely, profitability, liquidity, financial leverage, and company’s size a multiple regression is used to test the relationship between these four independent variables and the dividend payout. the results reveal that profitability, liquidity and company’s size have a significant relationship with dividend payout. On the other hand, financial leverage has insignificant relationship with dividend payout. Keywords: Dividend, Dividend payout, Determinants, Non-financial company, Egypt
Internet banking (IB), refers to the use of bank’s web site through which users access their bank... more Internet banking (IB), refers to the use of bank’s web site through which users access their banking accounts and conduct financial transactions. The success of IB is determined not only by banks or government support but also by users’ acceptance of it. Therefore, this research aims at examining perceived risk and behavioral determinants of using internet banking in Egypt. The research design a model based on using the original postulates of Technology Acceptance Model (TAM) perceived usefulness and perceived ease of use and introducing new factors (such as: security risk, financial risk, privacy risk, awareness, computer self-efficacy (CSE) and resistance to change (RTC)). Testing the hypotheses proposed in the research model involved developing and administering a questionnaire to a convenience 200 sample of bank customers in Egypt. The results indicate that the theoretical model provide good understanding of the factors that impact the intention to use IB. The results revealed t...
Corporate Governance and Organizational Behavior Review
In Egypt, an essential economic transformation program was started in prior years to enhance Egyp... more In Egypt, an essential economic transformation program was started in prior years to enhance Egyptian economic progress and the liberalization of the Egyptian pound (EGP) exchange rate (International Monetary Fund [IMF], 2017). By the end of 2016, Egypt had an EGP flotation where significant changes took place in trading volumes, stock issuance, and interest rates (Central Bank of Egypt, 2018). One of the most vital decisions in any company is the capital structure decision. Therefore, this research strengthens the capital structure literature by investigating the influence of Egyptian pound flotation on capital structure determinants for the listed Egyptian companies during the period from 2014 to 2018, which is a research issue, not examined in Egypt before. A sample of 78 non-financial companies listed on the Egyptian Stock Exchange (ESX) over 5 years is used; the research examines the influence of a company’s profitability, tangibility, size, growth, liquidity, non-debt tax shie...
This research aims at examining the determinants of internet financial reporting by Egyptian comp... more This research aims at examining the determinants of internet financial reporting by Egyptian companies through measuring the extent of internet financial reporting (IFR) practices in Egypt and the association between IFR and the Egyptian listed companies’ characteristics. The research sample consists of 133 Egyptian companies listed on the Egyptian stock exchange as well as Nile stock exchange. The sample includes only those companies that disclose financial information on the internet. This research considers; company’s size, profitability, liquidity, leverage, company’s age, auditor type and ownership structure as the independent variables that might impact the company’s’ corporate IFR practices. Moreover, a disclosure checklist of 56 voluntary items is adopted to measure the level of IFR. The findings of the multiple regression models revealed that three independent variables were found significantly associated with the level of Internet Financial Reporting including; company’s s...
Purpose This study aims to examine the impact of internet financial reporting (IFR) on companies’... more Purpose This study aims to examine the impact of internet financial reporting (IFR) on companies’ performances as measured by three performance indicators, namely, stock price, stock returns and company value. Design/methodology/approach A sample of 139 non-financial companies listed in the Egyptian stock exchange is used and classified as 108 IFR companies and 31 non-IFR companies. To test the research hypotheses, an independent t-test and multiple linear regression analyses are used. Findings The results indicate that there are no significant differences between IFR companies and non-IFR companies for both stock price and stock return variables. Conversely, there is a significant difference between IFR companies and non-IFR companies in the company value variable. These results imply rejecting hypotheses H1 and H4 and accepting the hypothesis of H7 that the presence of IFR has an impact on company value. The multiple regression analyses results indicate a significant relation betw...
Internet banking (IB), refers to the use of bank's web site through which users access their ... more Internet banking (IB), refers to the use of bank's web site through which users access their banking accounts and conduct financial transactions. The success of IB is determined not only by banks or government support but also by users' acceptance of it. Therefore, this research aims at examining perceived risk and behavioral determinants of using internet banking in Egypt. The research design a model based on using the original postulates of Technology Acceptance Model (TAM) perceived usefulness and perceived ease of use and introducing new factors (such as: security risk, financial risk, privacy risk, awareness, computer self-efficacy (CSE) and resistance to change (RTC)). Testing the hypotheses proposed in the research model involved developing and administering a questionnaire to a convenience 200 sample of bank customers in Egypt. The results indicate that the theoretical model provide good understanding of the factors that impact the intention to use IB. The results re...
Nowadays, complexity in the business environment, and advanced technology intensified the challen... more Nowadays, complexity in the business environment, and advanced technology intensified the challenges for more management accounting information to meet global competition. Therefore, contemporary management accounting practices have emerged which focused on financial and non-financial information to support managers’ decision making. The research aimed at examining the adoption, importance and barriers to the implementation of CMAPs. To achieve the research aim a list of forty MAPs, 171 questionnaires and factor analysis were used. In terms of MAPs adoption the results indicated 9 factors :fundamental TMAPs; control; WCM; performance evaluation non-financial; budgeting for planning cash flows ;contemporary decision support; traditional decision support; planning and capital budget practice. In terms of importance there are 10 factors; benchmarking practices; costing and decision support; fundamental TMAPs; traditional performance evaluation; control; contemporary performance evaluat...
The capital structure decision is crucial for any company to maximize shareholders’ wealth and de... more The capital structure decision is crucial for any company to maximize shareholders’ wealth and deal with its competitive environment. The research aims to examine the capital structure influence on company performance in Egypt. This research uses a sample of 168 Egyptian companies during 2012-2016 and applies panel data techniques. Eight hypotheses are proposed to test the influence of both the short-term debt and the long-term debt (as proxies of capital structure) on four performance measures (ROA, ROE, EPS, and Tobin’s Q) The research results indicate that short-term debt to assets significantly negatively affects all performance measures except for Tobin’s Q. Short-term debt to assets significantly positively affects the value of Tobin’s Q. On the other hand, the results show that long-term debt to assets affects significantly negatively return on assets but positively affects the return on equity. Therefore, the research concludes that the relevance of the capital structure the...
International Journal of Accounting and Management Sciences
The dividend decision has significant influence on investment and financing decisions Therefore, ... more The dividend decision has significant influence on investment and financing decisions Therefore, this research aims at examining the determinants of dividend payouts for Egyptian listed companies. Based on literature four determinants are chosen as independent variables for dividend payouts. Where Methodology was A 51 Egyptian listed companies on the Egyptian stock exchange. companies were the sample size of this research. To examine the determinates namely, profitability, liquidity, financial leverage, and company’s size a multiple regression is used to test the relationship between these four independent variables and the dividend payout. the results reveal that profitability, liquidity and company’s size have a significant relationship with dividend payout. On the other hand, financial leverage has insignificant relationship with dividend payout. Keywords: Dividend, Dividend payout, Determinants, Non-financial company, Egypt
Internet banking (IB), refers to the use of bank’s web site through which users access their bank... more Internet banking (IB), refers to the use of bank’s web site through which users access their banking accounts and conduct financial transactions. The success of IB is determined not only by banks or government support but also by users’ acceptance of it. Therefore, this research aims at examining perceived risk and behavioral determinants of using internet banking in Egypt. The research design a model based on using the original postulates of Technology Acceptance Model (TAM) perceived usefulness and perceived ease of use and introducing new factors (such as: security risk, financial risk, privacy risk, awareness, computer self-efficacy (CSE) and resistance to change (RTC)). Testing the hypotheses proposed in the research model involved developing and administering a questionnaire to a convenience 200 sample of bank customers in Egypt. The results indicate that the theoretical model provide good understanding of the factors that impact the intention to use IB. The results revealed t...
Corporate Governance and Organizational Behavior Review
In Egypt, an essential economic transformation program was started in prior years to enhance Egyp... more In Egypt, an essential economic transformation program was started in prior years to enhance Egyptian economic progress and the liberalization of the Egyptian pound (EGP) exchange rate (International Monetary Fund [IMF], 2017). By the end of 2016, Egypt had an EGP flotation where significant changes took place in trading volumes, stock issuance, and interest rates (Central Bank of Egypt, 2018). One of the most vital decisions in any company is the capital structure decision. Therefore, this research strengthens the capital structure literature by investigating the influence of Egyptian pound flotation on capital structure determinants for the listed Egyptian companies during the period from 2014 to 2018, which is a research issue, not examined in Egypt before. A sample of 78 non-financial companies listed on the Egyptian Stock Exchange (ESX) over 5 years is used; the research examines the influence of a company’s profitability, tangibility, size, growth, liquidity, non-debt tax shie...
This research aims at examining the determinants of internet financial reporting by Egyptian comp... more This research aims at examining the determinants of internet financial reporting by Egyptian companies through measuring the extent of internet financial reporting (IFR) practices in Egypt and the association between IFR and the Egyptian listed companies’ characteristics. The research sample consists of 133 Egyptian companies listed on the Egyptian stock exchange as well as Nile stock exchange. The sample includes only those companies that disclose financial information on the internet. This research considers; company’s size, profitability, liquidity, leverage, company’s age, auditor type and ownership structure as the independent variables that might impact the company’s’ corporate IFR practices. Moreover, a disclosure checklist of 56 voluntary items is adopted to measure the level of IFR. The findings of the multiple regression models revealed that three independent variables were found significantly associated with the level of Internet Financial Reporting including; company’s s...
Purpose This study aims to examine the impact of internet financial reporting (IFR) on companies’... more Purpose This study aims to examine the impact of internet financial reporting (IFR) on companies’ performances as measured by three performance indicators, namely, stock price, stock returns and company value. Design/methodology/approach A sample of 139 non-financial companies listed in the Egyptian stock exchange is used and classified as 108 IFR companies and 31 non-IFR companies. To test the research hypotheses, an independent t-test and multiple linear regression analyses are used. Findings The results indicate that there are no significant differences between IFR companies and non-IFR companies for both stock price and stock return variables. Conversely, there is a significant difference between IFR companies and non-IFR companies in the company value variable. These results imply rejecting hypotheses H1 and H4 and accepting the hypothesis of H7 that the presence of IFR has an impact on company value. The multiple regression analyses results indicate a significant relation betw...
Internet banking (IB), refers to the use of bank's web site through which users access their ... more Internet banking (IB), refers to the use of bank's web site through which users access their banking accounts and conduct financial transactions. The success of IB is determined not only by banks or government support but also by users' acceptance of it. Therefore, this research aims at examining perceived risk and behavioral determinants of using internet banking in Egypt. The research design a model based on using the original postulates of Technology Acceptance Model (TAM) perceived usefulness and perceived ease of use and introducing new factors (such as: security risk, financial risk, privacy risk, awareness, computer self-efficacy (CSE) and resistance to change (RTC)). Testing the hypotheses proposed in the research model involved developing and administering a questionnaire to a convenience 200 sample of bank customers in Egypt. The results indicate that the theoretical model provide good understanding of the factors that impact the intention to use IB. The results re...
Nowadays, complexity in the business environment, and advanced technology intensified the challen... more Nowadays, complexity in the business environment, and advanced technology intensified the challenges for more management accounting information to meet global competition. Therefore, contemporary management accounting practices have emerged which focused on financial and non-financial information to support managers’ decision making. The research aimed at examining the adoption, importance and barriers to the implementation of CMAPs. To achieve the research aim a list of forty MAPs, 171 questionnaires and factor analysis were used. In terms of MAPs adoption the results indicated 9 factors :fundamental TMAPs; control; WCM; performance evaluation non-financial; budgeting for planning cash flows ;contemporary decision support; traditional decision support; planning and capital budget practice. In terms of importance there are 10 factors; benchmarking practices; costing and decision support; fundamental TMAPs; traditional performance evaluation; control; contemporary performance evaluat...
The capital structure decision is crucial for any company to maximize shareholders’ wealth and de... more The capital structure decision is crucial for any company to maximize shareholders’ wealth and deal with its competitive environment. The research aims to examine the capital structure influence on company performance in Egypt. This research uses a sample of 168 Egyptian companies during 2012-2016 and applies panel data techniques. Eight hypotheses are proposed to test the influence of both the short-term debt and the long-term debt (as proxies of capital structure) on four performance measures (ROA, ROE, EPS, and Tobin’s Q) The research results indicate that short-term debt to assets significantly negatively affects all performance measures except for Tobin’s Q. Short-term debt to assets significantly positively affects the value of Tobin’s Q. On the other hand, the results show that long-term debt to assets affects significantly negatively return on assets but positively affects the return on equity. Therefore, the research concludes that the relevance of the capital structure the...
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Papers by Amani Hussein