All Outputs (25)

Audit fees: IFRS adoption and the recent financial crisis. (2014)
Presentation / Conference
HASSAN, O.A.G., CRAWFORD, L. and POWER, D. 2014. Audit fees in the UK from 2003 to 2011: is the audit profession benefiting from the guardianship problems it helped to create? Presented at the 50th Annual conference of the British Accounting and Finance Association (BAFA 2014), 14-16 April 2014, London, UK.

This study aims to see if there is evidence that the adoption of IFRS had an impact on audit fees and did the financial crisis impacted on the determination of audit fees. Does the audit profession show willingness to balance the pursuit of guardians... Read More about Audit fees: IFRS adoption and the recent financial crisis..

Voluntary disclosure and risk in an emerging market. (2011)
Journal Article
HASSAN, O.A.G., GIORGIONI, G., ROMILLY, P. and POWER, D.M. 2011. Voluntary disclosure and risk in an emerging market. Journal of accounting in emerging economies [online], 1(1), pages 33-52. Available from: https://doi.org/10.1108/20421161111107840

This paper seeks to examine the association between corporate voluntary disclosure and systematic (market or beta) risk for a sample of Egyptian listed companies. Using panel data analysis, beta is regressed on the level of voluntary disclosure and t... Read More about Voluntary disclosure and risk in an emerging market..

The usefulness of accounting information: evidence from the Egyptian market. (2009)
Journal Article
HASSAN, O. and POWER, D.M. 2009. The usefulness of accounting information: evidence from the Egyptian market. Qualitative research in financial markets [online], 1(3), pages 125-141. Available from: https://doi.org/10.1108/17554170910997393

The purpose of this paper is to ascertain financial analysts' views regarding the usefulness of a number of items of accounting information via a postal survey. This usefulness is explored in the context of the Egyptian capital market. In addition, t... Read More about The usefulness of accounting information: evidence from the Egyptian market..

The value relevance of disclosure: evidence from the emerging capital market of Egypt. (2009)
Journal Article
HASSAN, O.A.G., ROMILLY, P., GIORGIONI, G. and POWER, D. 2009. The value relevance of disclosure: evidence from the emerging capital market of Egypt. International journal of accounting [online], 44(1), pages 79-102. Available from: https://doi.org/10.1016/j.intacc.2008.12.005

This study examines the value of voluntary and mandatory disclosure in a market that applies International Accounting Standards (IAS) with limited penalties for non compliance. The lack of enforcement creates an element of choice in the level of mand... Read More about The value relevance of disclosure: evidence from the emerging capital market of Egypt..

The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. (2006)
Journal Article
HASSAN, O.A.G., GIORGIONI, G. and ROMILLY, P. 2006. The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt. International journal of accounting, auditing and performance evaluation [online], 3(1), pages 41-67. Available from: https://doi.org/10.1504/ijaape.2006.010102

This paper uses panel data analysis to investigate the extent and determinants of disclosure levels of non-financial companies quoted on the Egyptian Stock Exchange. It distinguishes between private sector companies and public business sector compani... Read More about The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt..