Search results

1 – 2 of 2
To view the access options for this content please click here
Article
Publication date: 1 December 2005

Nivin M. Ahmed, Adel Attia and Mohamed M. Selim

Aims to study inhibitive properties of new compounds that are based on the Wurtzite structure of zinc oxide with an admixture of cobalt using zinc oxide as a reference.

Abstract

Purpose

Aims to study inhibitive properties of new compounds that are based on the Wurtzite structure of zinc oxide with an admixture of cobalt using zinc oxide as a reference.

Design/methodology/approach

The conditions for the preparation of pigments using different ratios of both cobalt and zinc were investigated. Characterization of these pigments was carried out using spectroscopic methods of analysis via X‐ray diffraction, transmission and scanning electron microscopy. Also, evaluations of the pigments prepared, in terms of oil absorption, specific gravity, water‐soluble matter and pH, using international standard testing methods was performed. The pigments prepared were incorporated in anticorrosive paint formulations based on medium oil alkyd resin as a binder. The physico‐mechanical properties of the relevant paint films were obtained, while their anticorrosive properties were assessed by tests in 3.5 percent NaCl solution for 28 days. Electrochemical measurements based on corrosion rates of paint films also were studied.

Findings

The results showed that the anticorrosive protection properties of the pigment prepared were better than with zinc oxide pigment alone.

Research limitations/implications

The pigments prepared can be used as reinforcing filler in different rubber and plastic composites providing them with an intense green color. As the concentration of cobalt oxide exceeds 15 percent, the reinforcing and effects decreased and vice versa.

Originality/value

Zinc chromate is one of the anticorrosive pigments most frequently used in the formulation of primers. However, its environmental aggressiveness and toxicity severely restrict its use and different green alternatives have been proposed in order to replace it. One such alternative is the pigment evaluated in this paper. New pigment applications, such as reinforcing fillers for rubber and plastic composites, also could be attractive.

Details

Anti-Corrosion Methods and Materials, vol. 52 no. 6
Type: Research Article
ISSN: 0003-5599

Keywords

To view the access options for this content please click here
Article
Publication date: 9 February 2021

Mohammed Adel Elzahaby

The purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect…

Abstract

Purpose

The purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect path, in which firms' performance is a mediating variable that is influenced by corporate governance quality and that, in turn, influences earnings quality.

Design/methodology/approach

The study employs a structural equation modelling (SEM), to a sample of Egyptian listed firms during 2011–2017, to test the proposed analytical model and to determine the relative importance of both the direct and indirect paths.

Findings

The findings show a statistically significant evidence of both a direct path from corporate governance quality to earnings quality, and an indirect path that is mediated by firms' performance, suggesting that both corporate governance quality and performance have a complementary effect on earnings quality. However, the weight of the evidence favouring the direct path is more important in case of accounting-based performance measures; and the weight of the evidence favouring the indirect path is more important in case of market-based performance measures.

Research limitations/implications

The current study has some limitations. First, the study focuses specifically on one proxy for measuring earnings quality which is the absolute value of discretionary accruals. Other proxies of earnings quality could be examined in future research, such as income smoothing, earnings persistence and timely loss recognition. Another limitation is that only financial performance measures were examined, namely, return on assets, return on equity, price-to-earnings ratio and market-to-book value. Notwithstanding, non-financial performance measures could be investigated in future studies, such as balanced scorecard (BSC). Furthermore, considering cultural, political and legislative differences among countries, the results may not be generalised outside the scope of the current sample (i.e. Egyptian listed firms).

Practical implications

The implications of the findings for both theory and practice are discussed.

Originality/value

This study is distinguished by validating an analytical model that has been overlooked by prior studies. Moreover, it provides a new constructed index for measuring corporate governance quality. Furthermore, it uses a new sophisticated statistical technique, which is SEM, for testing the proposed model.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

1 – 2 of 2