The effect of debt and corporate diversification on opportunistic earning management : evidence from Egyptian companies
Author
Source
Journal of Faculty of Commerce for Scientific Research
Issue
Vol. 53, Issue 2 (31 Jul. 2016), pp.39-53, 15 p.
Publisher
Alexandria University Faculty of Law
Publication Date
2016-07-31
Country of Publication
Egypt
No. of Pages
15
Main Subjects
Economics & Business Administration
Abstract EN
The current research aims at investigating the effect of debt and diversification on opportunistic earning management, measured by modified jones model and the model developed by Rodriguez and Hemmen in (2010).
Using a sample of 30 companies extracted from index EGX50 EWI, the statistical results revealed no significant relationship between diversification and opportunistic earning management.
However, there is a positive relation between interaction variable between independent variables, debt and diversification (DEBT*Div.) and opportunistic earning management.
Also, it was found a negative relation between DEBT, IDEBT and opportunistic earning management.
American Psychological Association (APA)
Muhammad, Yasamin Muhammad. 2016. The effect of debt and corporate diversification on opportunistic earning management : evidence from Egyptian companies. Journal of Faculty of Commerce for Scientific Research،Vol. 53, no. 2, pp.39-53.
https://search.emarefa.net/detail/BIM-826650
Modern Language Association (MLA)
Muhammad, Yasamin Muhammad. The effect of debt and corporate diversification on opportunistic earning management : evidence from Egyptian companies. Journal of Faculty of Commerce for Scientific Research Vol. 53, no. 2 (Jul. 2016), pp.39-53.
https://search.emarefa.net/detail/BIM-826650
American Medical Association (AMA)
Muhammad, Yasamin Muhammad. The effect of debt and corporate diversification on opportunistic earning management : evidence from Egyptian companies. Journal of Faculty of Commerce for Scientific Research. 2016. Vol. 53, no. 2, pp.39-53.
https://search.emarefa.net/detail/BIM-826650
Data Type
Journal Articles
Language
English
Notes
Record ID
BIM-826650
