Companies want to signal the quality of their financial reporting to stakeholders. Therefore, sho... more Companies want to signal the quality of their financial reporting to stakeholders. Therefore, should care about the quality of their disclosed information. One of the indicators of such quality is the quality of disclosed Earnings. Companies aim to mitigate the imprecision risk that may be embedded in thier financial reporting by disclosing accurate earnings. Controlling such risk may have an impact on the future cash flow and consequently on the cost of companies’ equity.
Academy of Accounting and Financial Studies Journal, 2020
This study extends the previous study by investigating the key determinates of Corporate Social R... more This study extends the previous study by investigating the key determinates of Corporate Social Responsibility (CSR) disclosure. The study aims to explore firstly the level of CSR disclosure in the Saudi Arabian environment to determine these companies’ CSR towards their stakeholders. In addition, the study aims to investigate the possible impact of family antecedents on Saudi Arabian listed companies CSR disclosure during the period from 2015 to 2017. Family members can play an important role in encouraging their companies to disclose CSR information in their annual reports. This study sheds the light on the role of family companies in disclosing CSR components by comparing them with non-family companies. Consequently, this study ran the Ordinary Least Square (OLS) model in order to test the relationship between five main family antecedents and CSR disclosure. We measured CSR disclosure by a dichotomous checklist that depended on a manual content analysis. The findings demonstrate ...
Background: The loop duodenal switch is a risky procedure that requires patients to adopt a for l... more Background: The loop duodenal switch is a risky procedure that requires patients to adopt a for life vitamin and protein supplement regime in order to avoid malnutrition. For that reason, we only advice it for patients who can be very consistent taking multiple vitamins and protein supplements every day for the rest of their lives SADI-S benefits over DS included reduction of the operative risk by eliminating one anastomosis with potentially similar weight loss and health benefits. Purpose to asses blood sugar control between the two procedures in addition to OR time and LOS. Patients and Methods: The interventions were led at Beni-suef University Hospital between January 2018 and December 2019, after the patients fitted both the inclusions and exclusions criteria. This study consisted of 36 patients which were randomized into 2 groups. Group A: 18 patients assigned for Single Anastomosis Duodeno-ileal bypass – Sleeve Gastrectomy [SADI-S] Review Article Abdelhamid et al.; AJRS, 3(4)...
Companies want to signal the quality of their financial reporting to stakeholders. Therefore, sho... more Companies want to signal the quality of their financial reporting to stakeholders. Therefore, should care about the quality of their disclosed information. One of the indicators of such quality is the quality of disclosed Earnings. Companies aim to mitigate the imprecision risk that may be embedded in thier financial reporting by disclosing accurate earnings. Controlling such risk may have an impact on the future cash flow and consequently on the cost of companies’ equity.
Academy of Accounting and Financial Studies Journal, 2020
This study extends the previous study by investigating the key determinates of Corporate Social R... more This study extends the previous study by investigating the key determinates of Corporate Social Responsibility (CSR) disclosure. The study aims to explore firstly the level of CSR disclosure in the Saudi Arabian environment to determine these companies’ CSR towards their stakeholders. In addition, the study aims to investigate the possible impact of family antecedents on Saudi Arabian listed companies CSR disclosure during the period from 2015 to 2017. Family members can play an important role in encouraging their companies to disclose CSR information in their annual reports. This study sheds the light on the role of family companies in disclosing CSR components by comparing them with non-family companies. Consequently, this study ran the Ordinary Least Square (OLS) model in order to test the relationship between five main family antecedents and CSR disclosure. We measured CSR disclosure by a dichotomous checklist that depended on a manual content analysis. The findings demonstrate ...
Background: The loop duodenal switch is a risky procedure that requires patients to adopt a for l... more Background: The loop duodenal switch is a risky procedure that requires patients to adopt a for life vitamin and protein supplement regime in order to avoid malnutrition. For that reason, we only advice it for patients who can be very consistent taking multiple vitamins and protein supplements every day for the rest of their lives SADI-S benefits over DS included reduction of the operative risk by eliminating one anastomosis with potentially similar weight loss and health benefits. Purpose to asses blood sugar control between the two procedures in addition to OR time and LOS. Patients and Methods: The interventions were led at Beni-suef University Hospital between January 2018 and December 2019, after the patients fitted both the inclusions and exclusions criteria. This study consisted of 36 patients which were randomized into 2 groups. Group A: 18 patients assigned for Single Anastomosis Duodeno-ileal bypass – Sleeve Gastrectomy [SADI-S] Review Article Abdelhamid et al.; AJRS, 3(4)...
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