Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/25748
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Determinants of Accounting Choices in Egypt
Authors: Dey, Colin
Grinyer, John
Sinclair, C Donald
El-Habashy, Hanaa
Keywords: Accounting practices
Egypt
Managerial behaviour
Socio-economic environment
Issue Date: 2008
Citation: Dey C, Grinyer J, Sinclair CD & El-Habashy H (2008) Determinants of Accounting Choices in Egypt, Journal of Applied Accounting Research, 8 (3), pp. 48-92.
Abstract: In recent years, Egypt has been developing rapidly from a socialist to a fully developed market-based economy. One may expect that this economic transition towards a more capitalist orientation will influence the country's cultural and socio-economic environment, and consequently the behaviour of its corporate managers. The increasing separation of ownership and control of capital could be expected to increase agency problems associated with managerial decisions. In these circumstances, it should be interesting to identify whether 'positive accounting' hypotheses would apply in such an environment. Therefore, this paper examines the relevance to financial reporting in Egypt of some established positive accounting theory hypotheses in addition to a new hypothesis related to taxation. The evidence of the study is consistent with the validity of the conventional 'bonus' and 'debt' hypotheses and the new ‘taxation' hypothesis. These conclusions are also consistent with recent empirical studies of cultural and socio-economic change in Egypt.
DOI Link: http://dx.doi.org/10.1108/96754260880001054
Rights: Publisher policy allows this work to be made available in this repository. Published in Journal of Applied Accounting Research, 2008, Vol. 8 Issue: 3, pp.48-92 by Emerald. The original publication is available at: https://doi.org/10.1108/96754260880001054

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