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This research seeks to determine the impact of sustainability disclosure on the accuracy of financial analysts' forecasts and the firm's value. A comprehensive dataset of publicly traded firms in the Egyptian stock exchange has been utilized. The researcher selected a sample of 32 firms during the period from 2019 to 2023 and applied multiple linear regression models to test the two hypotheses of the research. The research findings reveal that sustainability disclosure has a significant and positive impact on both the accuracy of financial analysts' forecasts and the firm's value. Therefore, all the research hypotheses are accepted. The results indicate that sustainability disclosure is a valuable source of non-financial information that reduces information asymmetry, enhances decision-making, and shapes the accuracy of financial analysts' forecasts as well as the firm's value.

The research discusses the potential impact of smart contracts on financial reporting quality, with a focus on cultural and legal factors. It reviews the literature on smart contracts and their impact on financial reporting quality, highlighting the benefits and challenges of using this technology. The study aims to investigate the impact of cultural differences on the adoption of smart contracts and their effect on financial reporting quality in the Egyptian Stock Market. The results of the study suggest that smart contracts can enhance financial reporting quality, but cultural and legal factors need to be considered when implementing this technology. The study found a strong positive relationship between smart contract implementation and financial reporting quality, as well as a negative impact of cultural dimensions, particularly uncertainty avoidance, on financial reporting quality. Legal liabilities were found to have a strong positive relationship with financial reporting quality. The study concludes that further investigation is needed to better understand the impact of cultural differences on the use and adoption of smart contracts in different countries and industries.

This study investigates the role of cultural aspects in the dual relationship between the cost of capital (COC) and firm's performance. The researcher formulated five main hypotheses and tested them using a sample of 483 observations from 69 companies listed in EGX 100 from year 2014 to 2020. The results indicate that cultural aspects play a significant role in the relationship between COC and firm performance. The study also found a significant positive relationship between the P/E ratio and firm performance, and a significant negative relationship between the WACC and firm's performance. Overall, this research provides insights into how cultural differences and communication styles can impact financial decision-making and ultimately firm outcomes.