Browsing by Author "Eman Adel Ahmed"

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Evaluating Board Characteristics’ Influence on the Readability of Annual Reports: Insights from the Egyptian Banking Sector
(Multidisciplinary Digital Publishing Institute (MDPI), 2024-11-07) Abdelmoneim Bahyeldin Mohamed Metwally; Mohamed Samy El-Deeb; Eman Adel Ahmed
This study aims to examine the impact of board characteristics (BCs) on banks’ annual reports readability (BARR). Further, it examines whether bank size (BS) moderates the association between BC and BARR. The study employs a sample of 208 bank-year observations from both listed and non-listed banks in the Egyptian stock exchange (EGX), utilizing data spanning from 2016 to 2023. The study employs a random-effect regression model to test the hypotheses and discuss the results. The results suggest that BARR has a significant association with board meetings, gender and cultural diversity. Furthermore, BS played a moderating role in determining the association between BCs and BARR, supporting the second hypothesis. The findings show that the BCs and disclosure quality differ for banks of varying sizes. The findings have practical implications for the Egyptian banking sector, highlighting that board structure is critical to transparency and maintaining public trust. Additionally, the results focus policymakers’ attention on standardizing the contents and structure of banks’ annual reports, with the aim of reducing managers’ manipulation of disclosures and reducing the level of information asymmetry between stockholders, as suggested by the agency theory
The impact of cybersecurity disclosure on banks’ performance: the moderating role of corporate governance in the MENA region
(Springer open, 2024-11-14) Dalia Hussein Elsayed; Tariq H. Ismail; Eman Adel Ahmed
This study aims to: (1) examine the impact of cybersecurity disclosure on banks’ performance and (2) explore whether the existence of a chief risk ofcer (CRO), an information technology (IT) committee, and a board of directors (BOD)’ size moderates the association between cybersecurity disclosure and bank performance. The study used manual textual analysis to measure cybersecurity disclosure in a sample of listed banks in the MENA region countries based on data from 2019 to 2021. The data were collected from annual reports and fnancial statements of banks available at Orbis Bank Focus database. The study employed a random efect regression model to test the hypotheses and discuss the results. The fndings show that banks in the MENA region are increasingly interested in disclosing cybersecurity information, where cybersecurity disclosure over the sample years is increasing from 17% in 2019 to 19.6% in 2021. In addition, the results show that cybersecurity disclosure has a positive and signifcant infuence on bank performance. Furthermore, the fndings indicate that the presence of a CRO moderates the relationship between cybersecurity disclosure and bank performance. These fndings show that depending largely on a bank’s CRO to handle complex and dynamic risks can have serious consequences for decision making processes connected to managing cybersecurity risk and disclosure. This paper creates a new research paradigm by focusing on the disclosure of cybersecurity information in the MENA banking sector, where exploring the moderating role of the CRO, IT committee, and board size in enhancing the cybersecurity disclosure-bank performance relationship is lacking. The fndings provide practical implications for various stakeholders, where it reveals the current practices of cybersecurity disclosure of banks in the MENA region with the objective of minimizing information asymmetry, maintaining public trust, and identifying potential risks of fnancial distress. In addition, the results direct the attention of banks and regulators toward the role of CRO in risk governance, particularly in managing cyber risks within the banking industry.