Russia-Ukraine Conflict and Operational Cost Dynamics of Agribusiness Firms: Empirical Evidence from Egyptian Listed Firms | ||
| مجلة البحوث المحاسبية | ||
| Volume 12, Issue 3, September 2025, Pages 135-155 PDF (719.84 K) | ||
| DOI: 10.21608/abj.2025.454099 | ||
| Authors | ||
| Nayera Abdeldayem Eltambolya1; Magdy Abdel Elghany Hassanin2; Maysa Ali M. Abdallaha3 | ||
| 1Lecturer of Accounting ،Accounting Department Faculty of Commerce،Tanta University،Egypt | ||
| 2Teaching Assistant ،Management Department Faculty of Commerce،Tanta University،Egypt | ||
| 3Lecturer of Accounting ،Accounting Department Faculty of Commerce،Tanta University، Egypt | ||
| Abstract | ||
| Purpose - This study aims to investigate the impact of the Russia-Ukraine conflict on operational cost dynamics within Egyptian agribusiness firms during heightened tensions from 2020 to 2025. Methodology - The study employs a Unit Root Test to examine the behavior of variables over the study period and a fixed-effects regression model to assess the effect of disruptions caused by the Russia-Ukraine conflict on the internal cost structure of the Egyptian listed agribusiness firms. Findings - The results reveal that, beyond technological constraints, surging global wheat, fuel prices, and exchange rate fluctuations, driven by the Russia-Ukraine conflict, significantly increase operating costs in agribusiness firms, contributing to notable cost distortions. Limitations—Reliance on financial reports as the primary data source for obtaining operating costs presents a key limitation, which may not fully capture all relevant cost components. A more comprehensive analysis would require supplementary data from management through case studies or surveys. However, the study’s reliability is bolstered by a rigorous methodology, including robust variable identification. Practical Implications - Effective management of the disruptions caused by the Russia-Ukraine conflict is critical for mitigating their severe impact on the operations of Egyptian agribusiness firms, ensuring the resilience of this vital agribusiness sector. | ||
| Keywords | ||
| Russia-Ukraine Conflict; operational cost dynamics; internal cost structure; cost distortions; agribusiness firms | ||
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