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Tamer Aly El Nashar

The American University in Cairo

AUC Avenue - P.O. Box 74

Cairo

Egypt

SCHOLARLY PAPERS

43

DOWNLOADS
Rank 34,428

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Top 34,428

in Total Papers Downloads

3,684

TOTAL CITATIONS

2

Scholarly Papers (43)

1.

The Probable Effect of Integrated Reporting on Audit Quality

Number of pages: 21 Posted: 09 Jun 2017
Tamer Aly El Nashar
The American University in Cairo
Downloads 393 (186,949)

Abstract:

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Integrated reporting, audit quality, sustainability, probabilities

2.

Internal Audit Expectation Gap and Auditing Around the Computer

Number of pages: 14 Posted: 26 Feb 2020
Tamer Aly El Nashar
The American University in Cairo
Downloads 386 (190,748)

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internal auditing, expectation gap, auditing around the computer

3.

Does Cost Drivers’ Prediction Under ABC Systems Reduce Total Manufacturing Cost of Heavy Industries?

Number of pages: 27 Posted: 21 May 2019
Tamer Aly El Nashar
The American University in Cairo
Downloads 255 (301,349)

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cost drivers, cost prediction, activity – based – costing, time driven activity - based - costing, aeroplanes industry, and heavy industries

The Effect of Cryptocurrencies’ Growing on the Value Relevance and Financial Performance of the International Banking Sector

Tamer A. Elnashar / Int.J.Cryp.Curr.Res. 3(2) (2023) 1-25
Number of pages: 25 Posted: 27 Feb 2024
Tamer Aly El Nashar
The American University in Cairo
Downloads 94 (726,646)

Abstract:

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Cryptocurrencies, Digital coins, Value relevance, Banks’ Financial ratios, International banks, Banks’ financial performance

The Effect of Cryptocurrencies’ Growing on the Value Relevance and Financial Performance of the International Banking Sector

Number of pages: 37 Posted: 07 Aug 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 75 (848,302)

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cryptocurrencies, digital coins, value relevance, banks’ financial ratios, international banks, banks’ financial performance.

5.

The Challenge of Auditing Risk Management and the Realizable Impact on Audit Quality

Number of pages: 15 Posted: 21 Aug 2019
Tamer Aly El Nashar
The American University in Cairo
Downloads 164 (456,852)

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6.

The Challenge of Frustrating Learners: View of Studies of Business Area

Number of pages: 4 Posted: 18 Dec 2019
Tamer Aly El Nashar
The American University in Cairo
Downloads 110 (640,165)

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7.

Target Costing Estimations’ Accuracy and International Firms’ Competitive Strategies: An Absorption Costing View

Number of pages: 16 Posted: 25 May 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 107 (654,668)

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target costing, estimations’ accuracy, international firms, competitive strategies, absorption costing.

8.

Can Investors’ Decisions be Biased by the Impact of Accounting Information on Cash Flow from Operations?

Number of pages: 16 Posted: 04 May 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 105 (669,616)

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investors’ decisions, accounting information, cash flow from operations.

9.

Strategic Auditing for Organizations or Auditing Organizations’ Strategies? A Challenge of Trade Secrecy and Economic Ethical Dilemma

Number of pages: 17 Posted: 07 May 2024
Tamer Aly El Nashar
The American University in Cairo
Downloads 92 (736,406)

Abstract:

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strategic auditing, auditing organization strategies, trade secrecy, economic ethical dilemma, game theory, probabilities.

10.

Perspective of Implementing Integrated Reporting to Improve Investors Decisions

Number of pages: 9 Posted: 18 Apr 2018
Tamer Aly El Nashar
The American University in Cairo
Downloads 92 (730,864)

Abstract:

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Integrated reporting, Investors Decisions, Financial and Non-financial Information

11.

Predicting the Forward Exchange Rate and the Effectiveness of Hedging Accounting

Number of pages: 9 Posted: 12 Aug 2020
Tamer Aly El Nashar
The American University in Cairo
Downloads 91 (736,406)

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12.

Firms Possessing Artificial Intelligence and the Challenge of Creating Value: An Accounting Perspective

Number of pages: 7 Posted: 20 Dec 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 86 (765,566)

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Artificial intelligence, intangible assets, creating value, accounting for assets

13.

Management Accounting Philosophy and the Challenge of Past Trends' Failures (A Perspective of Overoptimism)

Number of pages: 6 Posted: 28 May 2025
Tamer Aly El Nashar
The American University in Cairo
Downloads 84 (783,685)

Abstract:

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14.

The Value Relevance Variation of Capital Stocks and Earnings Quality: Potential of Banking Analogy.

Number of pages: 40 Posted: 10 May 2017
Tamer Aly El Nashar
The American University in Cairo
Downloads 84 (777,583)

Abstract:

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value relevance, earnings quality, banking regulations

15.

The Risk of Hedging Fair Value Change of Financial Assets: An Accounting Perspective

Number of pages: 17 Posted: 06 Feb 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 78 (816,709)

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risk of hedging, fair value change, financial assets, accounting information, accounting regulatory bodies

16.

Discriminant Analysis to Multiple Pharmaceutical New Projects: A Postulation for Cost Reduction and Competitive Advantage

Number of pages: 17 Posted: 06 Jul 2023
Tamer Aly El Nashar and Noha T. ElNashar
The American University in Cairo and The German University in Cairo
Downloads 77 (830,555)

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research and development cost, cost reduction, competitive advantages, pharmaceutical new projects

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banks’ loans, banks’ deposits, international GDP per capita, cryptocurrencies, uncertainties, financial analysts

18.

Discriminant Analysis to the Postulated International Perspectives of Governmental Accounting and Reporting Models

Number of pages: 30 Posted: 16 Dec 2018
Tamer Aly El Nashar
The American University in Cairo
Downloads 70 (875,328)

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governmental accounting, governmental reporting, postulated international perspectives, comparability, transparency, full disclosure

19.

The Impact of Inclusive Business on Ethical Values & Internal Control Quality: An Accounting Perspective

Number of pages: 19 Posted: 12 Jun 2017
Tamer Aly El Nashar
The American University in Cairo
Downloads 70 (875,328)

Abstract:

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20.

Extending Dimensions of Forensic Accounting and the Organizations’ Strategies and Accountability: A Governmental Perspective

Number of pages: 11 Posted: 28 Jun 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 69 (883,195)

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forensic accounting, organization strategies, accountability, governmental sector, internal control

21.

Is it Doubtful for Financial Analysts to Make a Cryptocurrency’s Investment Decision? : Accounting and Economic Challenges

Number of pages: 16 Posted: 29 May 2024
Tamer Aly El Nashar
The American University in Cairo
Downloads 67 (907,769)

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Financial analysts, cryptocurrencies investment decisions, game theory, linear programming, accounting issues for cryptocurrencies, economic issues for cryptocurrencies, and unethical issues of cryptocurrencies

22.

Will Predicting the Change in Cash Flow from Operations in the International Corporations Indicate Secured Financial Growth?

Number of pages: 13 Posted: 19 Apr 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 65 (916,100)

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Cash flow from operations, change in future cash flow from operations, international corporations, International economies, secured financial growth.

23.
Downloads 60 (961,006)

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Online trading companies, digital coins, dirty legal strategies, unprotected investors

24.

Is it Doubtful for Financial Analysts to Make a Cryptocurrency's Investment Decision? : Accounting and Economic Challenges

Number of pages: 12 Posted: 27 Jun 2024
Tamer Aly El Nashar
The American University in Cairo
Downloads 59 (980,173)

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Financial analysts, Cryptocurrencies investment decisions, Game theory, Linear programming, Accounting issues, Economic issues, Unethical issues

25.

The Probable Effect of Unexpected Hidden Costs on Predicting Opportunity Costs

Number of pages: 14 Posted: 04 Jun 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 59 (980,173)

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hidden costs, probabilities, opportunity costs, types of firms, types of decision makers, strategic management accounting, cost reduction

26.

The Potential Impact of Inclusive Business on the Supply Chain of Problematic Organizational Culture

Number of pages: 21 Posted: 16 Jun 2017
Tamer Aly El Nashar
The American University in Cairo
Downloads 58 (980,173)

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Inclusive business, supply chain, problematic organizational culture, discrete probability and continuous probability

27.

Governmental Balanced Scorecard to Tackle Corruption In the Governmental Sector

Number of pages: 3 Posted: 10 Mar 2021
Tamer Aly El Nashar
The American University in Cairo
Downloads 57 (989,921)

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Governmental balanced scorecard, corruption, governmental sector

28.

Is Accounting Information Still a Driver for Global Stock Markets?

Number of pages: 20 Posted: 11 Dec 2022
Tamer Aly El Nashar
The American University in Cairo
Downloads 55 (1,020,567)

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accounting information, global stock markets, global stock price indices, annual financial reports

29.

Suggested Bias for International Governments to Apply An Effective Governmental Financial Reporting Model : (GASB vs.GFSM)

Number of pages: 25 Posted: 29 Apr 2024
Tamer Aly El Nashar
The American University in Cairo
Downloads 54 (1,020,567)

Abstract:

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statistical bias, international governments, governmental financial reports, GASB, GFSM

30.

Perspective on Accounting Measures’ Challenges When Merging International Firms Under Contingent Considerations

Number of pages: 28 Posted: 17 Oct 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 54 (1,020,567)

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accounting measures, prediction models, merging decisions, contingent considerations

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Auditing Plan, Continuous Improvement, Going Concern, Advisory Opinion, Business Disruption

32.

The New Era of Online Trading Companies for Digital Coins (Cryptocurrency) Between Integrity and Abuse: Accounting and Finance Perspective

Int.J.Cryp.Curr.Res. 3(1) (2023) 1-4
Number of pages: 4 Posted: 14 Sep 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 52 (1,041,696)
Citation 2

Abstract:

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Digital coins, Safe environment, Integrity, Abuse

33.

Predicting Research and Development Costs for Pharmaceutical Projects: (Cost Reduction and Competitive Advantage Perspective)

Number of pages: 16 Posted: 14 Jul 2023
Tamer Aly El Nashar and Noha T. ElNashar
The American University in Cairo and The German University in Cairo
Downloads 50 (1,074,648)

Abstract:

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research and development cost, cost reduction, competitive advantages, industries new projects

34.

What Constituents Can Best Evaluate the Education’s Quality: An Accounting Education View

Number of pages: 5 Posted: 14 Jun 2019
Tamer Aly El Nashar
The American University in Cairo
Downloads 44 (1,133,231)

Abstract:

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35.

The Impact of the Changes in Governmental Accountability on the Change in Governmental Revenues

Number of pages: 20 Posted: 08 Aug 2022
Tamer Aly El Nashar
The American University in Cairo
Downloads 42 (1,157,785)

Abstract:

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governmental accountability, governmental revenues, and governmental financial reports

36.

Size of Auditing Firms and their Preferences to International Corporations with Respect to Earnings Quality

Number of pages: 15 Posted: 30 Sep 2022
Tamer Aly El Nashar
The American University in Cairo
Downloads 41 (1,170,409)

Abstract:

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size of auditing firms, auditors’ preferences, international corporations, earnings, quality and accounting information

37.

Shipyards' Probable Perspective for Managing Costs to Cope with Climate Change Issues versus Managing Strategic Costs for Developing Shipbuilding and Naval Vessels

https://www.researchgate.net/publication/390579212_Shipyards'_Probable_Perspective_for_Managing_Costs_to_Cope_with_Climate_Change_Issues_versus_Managing_Strategic_Costs_for_Developing_Shipbuilding_and_Naval_Vessels#:~:text=10.13140/RG.2.2.21180.14720
Number of pages: 23 Posted: 06 May 2025
Tamer Aly El Nashar
The American University in Cairo
Downloads 36 (1,236,159)

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International shipyards, climate change issues, cost management, strategic cost management, competitive advantages

38.

Is the High Manufacturing Cost Incurred to Change the Manufacturing Process to Overcome Climate Change Issues Worth it?

Number of pages: 18 Posted: 23 Sep 2024
Tamer Aly El Nashar
The American University in Cairo
Downloads 34 (1,263,436)

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climate change, manufacturing costs, changing manufacturing process, future financial benefits, social value, E-liability accounting systems

39.
Downloads 32 (1,290,922)

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Unprotected investors, brokers unethical actions, corporations misuse of accounting issues, investors conservatism

40.

Accounting Indications and Nonfinancial Information for the International Monetary Fund: A Potential Role’s Exaggeration

Number of pages: 11 Posted: 07 Nov 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 25 (1,385,945)

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IMF , accounting indications , nonfinancial information ,

41.
Downloads 19 (1,459,862)

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artificial intelligence, nonrevenue warranties, voluntary disclosures, reliability, risk avoidance, Markov chains, stochastic events, decision tree, artificial intelligence, nonrevenue warranties, voluntary disclosures, reliability, risk avoidance, Markov chain, stochastic events, decision tree

42.

Insurance Companies' Balance Sheet Sequence of Measurement Improvements: A View for More Relevant Disclosure Under Uncertainty of Equity Reserves

No , but in Research Gate 
Number of pages: 10 Posted: 06 May 2026
Tamer Aly El Nashar
The American University in Cairo
Downloads 12 (1,541,665)

Abstract:

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43.

The Continuous Improvement for Business Sustainability & Corporate Governance to Expand Opportunities of International Finance

Posted: 16 Jun 2017 Last Revised: 20 Dec 2020
Tamer Aly El Nashar
The American University in Cairo

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Other Papers (1)

Total Downloads: 8
1.

The Effect of Online Courses’ Growing on the Value of Learning: An Accounting and Finance Perspective and Future Insight

Number of pages: 3 Posted: 14 Aug 2023
Tamer Aly El Nashar
The American University in Cairo
Downloads 8

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Online courses, face-to-face courses , cause-and-effect