Does real earnings management changes according to industry? evidence from Egypt
Joint Authors
Azzam, Muhsin Ubaid Abd al-Ghaffar Yunis
Wali, Muhammad Zaydan Ibrahim
Abu Sab, Aya Fahmi
Source
[Scientific Journal of Financial and Administrative Studies and Research]
Issue
Vol. 13, Issue 3، ج. 1 (31 Mar. 2022), pp.2235-2248, 14 p.
Publisher
University of Sadat City Faculty of Commerce
Publication Date
2022-03-31
Country of Publication
Egypt
No. of Pages
14
Main Subjects
Topics
Abstract EN
1.
Introduction
Prior research has discussed real earnings management practices according to several themes such as R&D investment (e.
g.
Gunny, 2005), performance (e.
g.
Leggett et al.
, 2009; Kumar et al.
, 2020), leverage (e.
g.
Zamri, et al.
, 2013), governance (e.
g.
Ge and Kim, 2014; Tabassum et al.
, 2015; Cheng et al.
, 2016), institutional ownership stability(e.
g.
Sakaki et al.
, 2017; AL-Duais et al.
, 2021; Siraji, 2021), CFO and CEO reimbursement (e.
g.
Zhou et al.
, 2018), earnings quality (e.
g.
Li, 2019), social responsibility reporting (e.
g.
Ghaleb et al.
, 2021), managerial ability (e.
g.
Oskouei et al.
, 2021), market value (e.
g.
Bansal, et al.
, 2021).
However, the results of previous studies vary according to environment, cultural factors, regulations besides the differences concerning the scope and analysis.
Moreover, to the best of knowledge the extant accounting research does not discuss the key differences among industries regarding the occurrence of real earnings management practices from emerging markets perspectives.
Accordingly, the research problem essence is to examine the key differences among industries of Egyptian Stock Exchange concerning the real earnings management practices.
The research aims to clarify and describing the differences of real earnings practices among sectors of Egyptian Stock Exchange.
The research contributes to the extant accounting literature by extending the notion of earnings management within different sectors of Egyptian Stock Exchange.
Moreover, it provides empirical evidence from Egyptian context as an emerging market.
Finally, the research provides crucial information for shareholders, stakeholders, financial analysts and related parties concerning the motivations of real earning management practices each sector.
The reminder of the research can be organized as follows.
Section 2 presents the literature review and hypothesis development.
Section 3 explains the research design and methodology.
Section 4 demonstrates the results whereas conclusions, recommendations and further research are presented in section 5.
American Psychological Association (APA)
Wali, Muhammad Zaydan Ibrahim& Azzam, Muhsin Ubaid Abd al-Ghaffar Yunis& Abu Sab, Aya Fahmi. 2022. Does real earnings management changes according to industry? evidence from Egypt. [Scientific Journal of Financial and Administrative Studies and Research]،Vol. 13, no. 3، ج. 1, pp.2235-2248.
https://search.emarefa.net/detail/BIM-1548710
Modern Language Association (MLA)
Azzam, Muhsin Ubaid Abd al-Ghaffar Yunis…[et al.]. Does real earnings management changes according to industry? evidence from Egypt. [Scientific Journal of Financial and Administrative Studies and Research] Vol. 13, no. 3, ج. 1 (Mar. 2022), pp.2235-2248.
https://search.emarefa.net/detail/BIM-1548710
American Medical Association (AMA)
Wali, Muhammad Zaydan Ibrahim& Azzam, Muhsin Ubaid Abd al-Ghaffar Yunis& Abu Sab, Aya Fahmi. Does real earnings management changes according to industry? evidence from Egypt. [Scientific Journal of Financial and Administrative Studies and Research]. 2022. Vol. 13, no. 3، ج. 1, pp.2235-2248.
https://search.emarefa.net/detail/BIM-1548710
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1548710