A suggested model to measure the quality of financial statements using balance sheet items with empirical study
المؤلفون المشاركون
al-Mihi, Adil Abd al-Fattah
al-Biyali, Muhammad Ahmad Mustafa Muhammad
Abu al-Khayr, Taha Mudathir
المصدر
Journal of Accounting Research
العدد
المجلد 9، العدد 2 (31 ديسمبر/كانون الأول 2022)، ص ص. 219-260، 42ص.
الناشر
جامعة طنطا كلية التجارة قسم المحاسبة
تاريخ النشر
2022-12-31
دولة النشر
مصر
عدد الصفحات
42
التخصصات الرئيسية
الموضوعات
الملخص EN
Purpose-the main purpose of this thesis is to provide and test suggest model for measuring of the quality of financial statements and test it in a sample of Egyptian using balance sheet items for listed companies on Egyptian stock exchange financial statements provided annually by Egyptian corporations.
Methodology / approach-the researcher depended upon the positive approach in analyzing the problem, explaining its causes, and predicting the behavior of this phenomenon in the future.
the sample consists of 59 firms across 9 different sectors during the period from 2017 to 2020.
findings-the results indicated that the that there is a negative relationship between both variables, it means the higher the firm total accruals based on balance sheet approach (TABS) the lower stock rate of return (Return).
also shows that which shows a negative relationship between both variables, total accruals based on income statement approach (TAIC) and stock rate of return (Return).
research scope-this study is applied on a sample of companies listed on the Egyptian stock exchange.
all study and results for Egyptian companies only.
the sample consists of 59 firms across 9 different sectors during the period from 2017 to 2020, and the study used regression analysis to test the main hypotheses.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
al-Biyali, Muhammad Ahmad Mustafa Muhammad& Abu al-Khayr, Taha Mudathir& al-Mihi, Adil Abd al-Fattah. 2022. A suggested model to measure the quality of financial statements using balance sheet items with empirical study. Journal of Accounting Research،Vol. 9, no. 2, pp.219-260.
https://search.emarefa.net/detail/BIM-1449138
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
al-Biyali, Muhammad Ahmad Mustafa Muhammad…[et al.]. A suggested model to measure the quality of financial statements using balance sheet items with empirical study. Journal of Accounting Research Vol. 9, no. 2 (Dec. 2022), pp.219-260.
https://search.emarefa.net/detail/BIM-1449138
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
al-Biyali, Muhammad Ahmad Mustafa Muhammad& Abu al-Khayr, Taha Mudathir& al-Mihi, Adil Abd al-Fattah. A suggested model to measure the quality of financial statements using balance sheet items with empirical study. Journal of Accounting Research. 2022. Vol. 9, no. 2, pp.219-260.
https://search.emarefa.net/detail/BIM-1449138
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references: p. 256-260
رقم السجل
BIM-1449138
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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