Browsing by Author "Mohamed Samy El-Deeb"

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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
Exploring the Nexus Between Economic Utility, Perceived Risk, Organizational Characteristics, and Supply Chain Performance
(Multidisciplinary Digital Publishing Institute (MDPI), 2025-02-15) Abdelmoneim Bahyeldin Mohamed Metwally; Abdullah Almulhim; Yasser Tawfik Halim; Mohamed Samy El-Deeb
This study investigates the effects of the mediations of economic utility and moderation of perceived risk on supply chain performance as determined by the organization factors (innovation, organizational culture, and employee motivation) in the Egyptian Fast-Moving Consumer Goods (FMCG) Industry. Although previous research has identified an excess of factors affecting supply chain performance, limited were the studies trying to establish relationships among those factors, especially in emerging economies. Thus, a quantitative approach was adopted, using a structured questionnaire, which was distributed to 382 FMCG supply chain professionals in Egypt. Data were analyzed using structural equation modeling (SEM) to test relations between the hypothesized variables. The results provide evidence that innovation and employee motivation have a positive impact on supply chain performance; organizational culture, however, has no significant impact. Economic utility partially mediates this relationship, of which time utility is by far the strongest mediator. Furthermore, perceived risk moderates the effects of innovation and organizational culture on supply chain performance, thus creating a necessity for risk management. Such information will benefit supply chain managers through considering organizational agility, time-efficient utility drivers, and risk reduction strategies. This research adds to the literature by providing a broad framework integrating organizational factors, economic utility, and perceived risk within supply chain performance systems in developing markets.
Ownership structure and financial reporting integrity:
(Journal of Humanities and Applied Social Sciences : Emerald, 2024-07) Tariq H. Ismail; Mohamed Samy El-Deeb; Raghda H. Abd El–Hafiezz
Purpose – This study examines the correlation between ownership structure (OS) and financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the Egyptian context. Design/methodology/approach – The study uses data from 472 firm-year observations of Egyptian publicly listed companies between 2014 and 2021 and carried out descriptive statistics, correlation tests, multiple regression analysis and two-stage least squares (2SLS) to test the hypotheses. Findings –The results revealed that blockholders and institutional ownership significantly enhance reporting integrity through effective oversight and monitoring. The findings underscore the vital role of concentrated OS in overseeing reporting practices and mitigating managerial opportunism, thereby improving the transparency and reliability of financial disclosures in Egypt. Practical implications – The findings enrich the literature on corporate governance and financial reporting quality and have important implications for policymakers, regulators and corporate stakeholders. Originality/value – This work contributes valuable insights on how OS and EQ can bolster FRI, offering crucial information for combating financial crises and facilitating smooth business operations in Egypt.
The Impact of Digital Teaching Technologies (DTTs) in Saudi and Egyptian Universities on Institutional Sustainability: The Mediating Role of Change Management and the Moderating Role of Culture, Technology, and Economics
(Multidisciplinary Digital Publishing Institute (MDPI), 2025-02-27) Abdulrahman Aldogiher; Yasser Tawfik Halim; Mohamed Samy El-Deeb; Ahmed Mostafa Maree; Esmat Mostafa Kamel
Purpose: This research aims to assess the extent to which universities in Saudi Arabia and Egypt have institutionalized digital teaching technologies (DTTs) to enhance institutional sustainability. It focuses on the mediating role of change management strategies and the moderating effects of cultural norms, technological infrastructure, and economic factors on this relationship, specifically examining their impact on institutional sustainability. Design/methodology/approach: This study uses a mixed-methods approach with a comparative case study strategy. Data were collected via questionnaires and interviews with university staff, with partial least squares structural equation modeling (PLS-SEM) being used to analyze the relationships among the variables, including DTT characteristics and other mediating/moderating factors. Findings: The findings support H1, H2, H6, and H8, confirming that the perceived characteristics of DTTs—relative advantage, complexity, observability, trialability, and compatibility—significantly impact institutional sustainability, with change management strategies mediating this relationship. Cultural norms and economic factors also have a direct influence on sustainability. However, H3 and H5, suggesting moderating effects of cultural norms and economic factors, were not supported, and H4 and H7 were excluded due to multicollinearity issues with technological infrastructure, which has already been adopted within DTT components. Originality/value: This study adds to the literature by highlighting the role of cultural and economic factors in the adoption of DTTs and introduces the novel concept of how change management strategies mediate the relationship between DTT characteristics and institutional sustainability. It provides practical insights for decision-makers in Saudi and Egyptian institutions, emphasizing culturally and economically aligned strategies for integrating DTT, fostering educational innovation, and enhancing sustainability