All Outputs (3)

Role of Country-Level Characteristics in Segment Reporting: EU Evidence (2021)
Journal Article
Aboud, A., & Helfaya, A. (2021). Role of Country-Level Characteristics in Segment Reporting: EU Evidence. The International Journal of Accounting, 56(04), https://doi.org/10.1142/s1094406021500189

Based on a country-level-characteristics framework, we empirically tested the impact of IFRS 8 adoption, the country’s legal system and level of legal enforcement, investor protection, conservatism, and closeness between national GAAP and IFRS on bot... Read More about Role of Country-Level Characteristics in Segment Reporting: EU Evidence.

EDITORIAL: INSIGHTS INTO THE FUTURE BLENDED LEARNING AND CORPORATE GOVERNANCE RESEARCH IN A COVID-19 WORLD (2021)
Journal Article
Helfaya, A. (2021). EDITORIAL: INSIGHTS INTO THE FUTURE BLENDED LEARNING AND CORPORATE GOVERNANCE RESEARCH IN A COVID-19 WORLD. Corporate Governance and Organizational Behavior Review, https://doi.org/10.22495/cgobrv5i1editorial

An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance (2021)
Journal Article
Moussa, T., Kotb, A., & Helfaya, A. (2021). An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance. European Accounting Review, 31(4), 1 - 35. https://doi.org/10.1080/09638180.2021.1890173

Although an increasing number of companies have publicly declared environmental targets (ETs), scant research has been conducted in this area. This study, therefore, investigates the extent of corporate environmental targets disclosure (ETD) and empi... Read More about An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance.