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This paper aims to examine the value relevance (VR) of accounting information (AI) presented by Egyptian listed non-financial companies. Further, the study investigates the influence of institutional ownership on the value relevance of AI in a developing market, namely, the Egyptian market.

The study uses data from 2014 to 2017 with a total of 248 observations and analyses the data using regression analysis. Data are collected from the nonfinancial companies listed on the Egyptian Stock Exchange.

The authors found that the AI reported by the Egyptian listed non-financial companies is value relevant. Regarding the influence of institutional ownership, it is found to significantly impact the VR of AI reported by the sample companies. This model investigated the effect of corporate size and financial leverage as controlling variables and found that they have an insignificant influence on the VR of AI.

The current study findings enrich the literature by enhancing the understanding regarding institutional owners’ impact on corporate value. Further, bringing evidence from an emerging market can have implications for accounting researchers interested in addressing other emerging markets with similar contextual and institutional environments.

The purpose of this study is to develop a protective coating system on mild steel panel incorporating epoxidized natural rubber with acrylic polyol resin.

In this work, a novel attempt is made to develop binder coatings using epoxidized natural rubber-based material and an organic resin (acrylic resin) for corrosion protection on metal substrate. Seven different samples of multifunctional coatings are developed by varying the compositions of epoxidized natural rubber (ENR) and acrylic resin. The properties of the developed coatings have been characterized using analytical methods such as Fourier transform infrared spectroscopy (FTIR) and electrochemical impedance spectroscopy (EIS). EIS has been carried out for 30 days to evaluate the corrosion resistance after immersing into 3.5 wt.% of sodium chloride. Cross hatch cut tester (CHT) has been used to study the adhesive properties. UV–Visible Spectroscopy (UV–Vis) was also used to assess changes in the coating-film transparency of the natural rubber-based coating systems in this study.

The developed coatings have formed uniform layer on the substrate. CHT results show excellent adhesion of the coatings. Higher concentrations of ENR have higher transparency level, which reduces when the acrylic concentration increases. FTIR analysis confirms the crosslinking that occurred between the components of the coatings. Based on the impedance data from EIS, the incorporation of natural rubber can be an additive for the corrosion protection, which has the coating resistance values well above 108Ω even after 30 days of immersion.

The blending method provides a simple and practical solution to improve the strength and adhesion properties of acrylic polyol resin with epoxidized natural rubber. There is still improvement needed for long-term applications.

The work has been conducted in our laboratory. The combination of natural rubber-based materials and organic resins is a new approach in coating research.

The purpose of this study is to use liposome technology in the treatment of fabrics textiles because of its efficient energy saving, reducing time and temperature.

The newly prepared lecithin liposome was used to encapsulate dyes for the purpose of increasing dyeing affinity. Different ratios of commercially available lecithin liposomes (1%, 3%, 5% and 7%) were used simultaneously in the dyeing of cotton and wool fabrics. The treated fabrics (cotton and wool fabrics) were confirmed using different analytical procedures such as scanning electron microscope (SEM), Fourier-transition infrared spectroscopy, ultraviolet protection factor, colour strength (K|S) measurements and fastness measurements.

The results show that increasing liposome ratios in dyeing baths leads to increased dyeing affinity for cotton and wool fabrics compared with conventional dyeing without using liposomes. In addition to that, the colour strength values, infrared spectra, SEM and fastness properties of non-liposome-dyed fabrics and liposome-dyed fabrics were investigated.

The research paper provides broad spectrum of green encapsulation fabrics using liposome technology to perform the dye stability, dye strength and fastness.