Journal Articles
Eliwa, Y and Elmaghrabi, ME (2025)
Investment horizons and ESG decoupling: Distinct roles of long-term and short-term institutional investors,
Economics Letters, 247, pp.112207-112207, ISSN: 0165-1765. DOI:
10.1016/j.econlet.2025.112207.
Muhammad, E, Sudarma, M, Djamhuri, A, Adib, N,
Eliwa, Y (2024)
Ethical values of public accountant: a critical perspective of rational-religious of Hamka,
Journal of Islamic Accounting and Finance Research, 6(2), pp.183-202, ISSN: 2715-0429. DOI:
10.21580/jiafr.2024.6.2.23095.
Aboud, A, Saleh, A,
Eliwa, Y (2023)
Does mandating ESG reporting reduce ESG decoupling? Evidence from the European Union's Directive 2014/95,
Business Strategy and the Environment, 33(2), pp.1305-1320, ISSN: 0964-4733. DOI:
10.1002/bse.3543.
Eliwa, Y, Abood, A, Saleh, A (2023)
Board gender diversity and ESG decoupling: Does religiosity matter?,
Business Strategy and the Environment, 32(7), pp.4015-5120, ISSN: 0964-4733. DOI:
10.1002/bse.3353.
Saleh, A, Aboud, A,
Eliwa, Y (2022)
IFRS 8 and the cost of capital in Europe,
International Journal of Finance and Economics, 28(3), pp.3198-3231, ISSN: 1076-9307. DOI:
10.1002/ijfe.2590.
Eissa, A and
Eliwa, Y (2021)
The effect of political connections on firm performance: evidence from Egypt,
Asian Review of Accounting, 29(3), pp.362-382, ISSN: 1321-7348. DOI:
10.1108/ARA-05-2020-0064.
Chowdhury, SN and
Eliwa, Y (2021)
The impact of audit quality on real earnings management in the UK context,
International Journal of Accounting & Information Management, ISSN: 1834-7649. DOI:
10.1108/ijaim-10-2020-0156.
Mabsali, YKA, Hayward, R,
Eliwa, Y (2021)
Managerial tools used to meet or beat analyst forecasts: evidence from the UK,
Journal of International Accounting, Auditing and Taxation, 43, 100383, ISSN: 1061-9518. DOI:
10.1016/j.intaccaudtax.2021.100383.
Eliwa, Y, Haslam, J, Abraham, S (2020)
Earnings quality and analysts’ information environment: Evidence from the EU market,
Journal of International Accounting, Auditing and Taxation, 42, 100373, ISSN: 1061-9518. DOI:
10.1016/j.intaccaudtax.2020.100373.
Eliwa, Y, Aboud, A, Saleh, A (2019)
ESG practices and the cost of debt: Evidence from EU countries,
Critical Perspectives On Accounting, 79, 102097, ISSN: 1045-2354. DOI:
10.1016/j.cpa.2019.102097.
Ahmed, AH,
Eliwa, Y, Power, DM (2019)
The impact of corporate social and environmental practices on the cost of equity capital: UK evidence,
International Journal of Accounting and Information Management, 27(3), pp.425-441, ISSN: 1834-7649. DOI:
10.1108/IJAIM-11-2017-0141.
Eliwa, Y, Gregoriou, A, Paterson, A (2019)
Accruals quality and the cost of debt: the European evidence,
International Journal of Accounting and Information Management, ISSN: 1834-7649. DOI:
10.1108/IJAIM-01-2018-0008.
Eliwa, Y, Haslam, J, Abraham, S (2016)
The association between earnings quality and the cost of equity capital: Evidence from the UK,
International Review of Financial Analysis, ISSN: 1057-5219. DOI:
10.1016/j.irfa.2016.09.012.
Chapters
Jubb, D, Ritos, K,
Eliwa, Y, Ryan, C (2018)
Auditing for social aspects. In
Contemporary Issues in Social Accounting, Goodfellow Publishers Ltd © Audrey Paterson, Akira Yonekura, William Jackson and Darren Jubb (The Editors), pp.112-130, ISBN: 9781911396574.
Paterson, A, Chatzivgeri, E,
Eliwa, Y, Jackson, W (2018)
Tomorrow's accounting and society's future. In
Contemporary Issues in Social Accounting, Goodfellow Publishers Ltd, pp.204-217, ISBN: 9781911396550.
