A suggested model to measure the quality of financial statements using balance sheet items with empirical study
Joint Authors
al-Mihi, Adil Abd al-Fattah
al-Biyali, Muhammad Ahmad Mustafa Muhammad
Abu al-Khayr, Taha Mudathir
Source
Journal of Accounting Research
Issue
Vol. 9, Issue 2 (31 Dec. 2022), pp.219-260, 42 p.
Publisher
Tanta University Faculty of Commerce Accounting Department
Publication Date
2022-12-31
Country of Publication
Egypt
No. of Pages
42
Main Subjects
Topics
Abstract 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.
American Psychological Association (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
Modern Language Association (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
American Medical Association (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
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references: p. 256-260
Record ID
BIM-1449138