الفهرس 
Chapter One :The General Framework Of The StudyOnly 14 pages are availabe for public view
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Abstract
This study aims at proposing a framework for the accounting determinants of adopting SOC in Egyptian companies as part of their compensation contract. This is done through empirically investigating the relation between company characteristics and the use of SOC in general, and the type of recipients in specific. The study involves 64 Egyptian companies, which represent all different sectors at the Egyptian stock market. The study uses a panel data set, from year 2007 to year 2014, to enrich the analysis and account for unobserved heterogeneity. The sample consists of all Egyptian companies that adopt SOC as part of their compensation contract in all different sectors, in addition to a random selection of those companies using cash-based compensation.
from surveying the Egyptian companies, the researcher observed that the Egyptian companies are divided into two types with respect to recipients of SOC. The first type represents those granting SOC to their CEO, whether in addition to granting employees and managers or granting it only to their executives, and the second type represents those granting SOC to their employees and managers.
To build the research framework, the researcher depends on a set of qualified and accredited literature and studies that address the area of the compensation contract in general, and the SOC in particular. In this concern, the researcher addresses a set of important theories namely: Positive Accounting Theory, Agency Theory, Expectancy Theory, and Optimal Contracting Approach, which can help in explaining the objectives of the research and provide the base for analyzing the structure of compensation contracts. In addition, the researcher considers the regulations and accounting standards that discipline the SOC practice. This concludes that SOC is the most important and favorable component of the compensation contracts that provide a direct link between the company value and the compensation system.