أثر الملكية العائلية على الاستحقاقات الاختيارية والتحفظ المحاسبي بالقوائم المالية: دراسة تطبيقية مقارنة بين الشركات العائلية والشركات غير العائلية المقيدة بالبورصة المصرية

Abstract EN

The research aims mainly to study the impact of family ownership on discretionary accruals and accounting conservatism, as well as on the operational characteristics of firm size, degree of financial leverage, and rate of return on assets.

to achieve the research goal, an empirical study is conducted by comparing a sample of 159 firms listed on the Egyptian stock exchange in 2018, divided into two groups: 79 family firms and 80 non-family firms.

the research's findings show that: - there is no statistically significant relationship between family ownership and discretionary accruals in the Egyptian business environment.

- there is statistically significant relationship between family ownership and the level of accounting conservatism in the financial statements in the Egyptian business environment.

- the operational characteristics of family firms listed on the Egyptian stock exchange do not differ from those of the non-family firms; with the exception of the size of the firm, since the average size of non-family firms increases significantly over that of family firms.

- there is no significant effect of the operational characteristics on the level of accounting conservatism in the financial statements.

- there is no significant effect to discretionary accruals and the level of accounting conservatism in the financial statements on the Egyptian stock exchange.