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The impact of the relationship between managerial ability and earnings management by classification shifting on transparency of financial reporting and firm value: an empirical evidence from the Saudi capital market
المؤلف
Dayf, Ala al-Din Tawfiq Ibrahim
المصدر
Journal of Accounting Research
العدد
المجلد 9، العدد 2 (31 ديسمبر/كانون الأول 2022)، ص ص. 1-31، 31ص.
الناشر
جامعة طنطا كلية التجارة قسم المحاسبة
تاريخ النشر
2022-12-31
دولة النشر
مصر
عدد الصفحات
31
التخصصات الرئيسية
الموضوعات
الملخص EN
This research investigates the impact of interaction between managerial ability (ma, hereafter), and earnings management by classification shifting (EMBCS, hereafter) on financial reporting transparency and firm value.
this study examines whether highly competent managers are more likely than other managers to intentionally classification shifting as a means of managing earnings.
furthermore, this study also tests economic consequences associated with the inter-relationship between EMBCS practices and ma.
we collected data from 125 non-financial firms listed on the Saudi capital market from 2015 to 2019.
the results demonstrate that a high ma mitigates EMBCS practices.
the results also show that the inter-relationship between EMBCS practices and ma reduces the costs of the agency as an indicator of the transparency of accounting information.
moreover, our findings show that the relationship between EMBCS practices and ma has a positive influence on the value of the firms listed on the Saudi capital market.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Dayf, Ala al-Din Tawfiq Ibrahim. 2022. The impact of the relationship between managerial ability and earnings management by classification shifting on transparency of financial reporting and firm value: an empirical evidence from the Saudi capital market. Journal of Accounting Research،Vol. 9, no. 2, pp.1-31.
https://search.emarefa.net/detail/BIM-1449133
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Dayf, Ala al-Din Tawfiq Ibrahim. The impact of the relationship between managerial ability and earnings management by classification shifting on transparency of financial reporting and firm value: an empirical evidence from the Saudi capital market. Journal of Accounting Research Vol. 9, no. 2 (Dec. 2022), pp.1-31.
https://search.emarefa.net/detail/BIM-1449133
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Dayf, Ala al-Din Tawfiq Ibrahim. The impact of the relationship between managerial ability and earnings management by classification shifting on transparency of financial reporting and firm value: an empirical evidence from the Saudi capital market. Journal of Accounting Research. 2022. Vol. 9, no. 2, pp.1-31.
https://search.emarefa.net/detail/BIM-1449133
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references: p. 28-31
رقم السجل
BIM-1449133
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر
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