أثر ممارسات إدارة الأرباح على كفاءة الاستثمار بالشركات : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

الملخص EN

The primary objective of this research is to investigate the relation between the Earnings Management and Investment efficiency of companies.

Additionally, the research examines how this relation is influenced by company size, leverage and the auditor's opinion type as moderating variables.

to achieve the aim of the research an empirical study was conducted on a firms listed in the Egyptian stock exchange between 2012 and 2016.

The theoretical study shows that Earnings Management Reduce the Investment efficiency and increasing the inefficiency of investment for companies.

Moreover, the empirical study shows that the Earnings Management have a significant effect on Investment efficiency.

The research also reveals an a significant effect of the company size, leverage and the auditor's opinion type as a moderating variable on this relation.