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The Effect of Financial Structure and Audit Quality on Operating Cash Flow (OCF) Management Behavior and Its Effect on OCF Predictive Ability: Evidence from Egypt

المصدر: مجلة الإسكندرية للبحوث المحاسبية
الناشر: جامعة الإسكندرية - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Ibrahim, Sherif Aly Khamis (Auth)
المجلد/العدد: مج1, ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2017
الصفحات: 37 - 80
DOI: 10.21608/ALJALEXU.2017.61734
ISSN: 2682-3144
رقم MD: 1025676
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
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المستخلص: This study develops a model for measuring operating cash flow (OCF) management, and investigates the effect of financial structure and audit quality (OCF) management behavior in the Egyptian market. In addition it investigates the effect of OCF management on the predictive ability of OCF. To capture the OCF management, I developed two models depending on both direct and indirect approaches of preparing cash flow statement. The results of the study provide evidence that heavy dependence on loans as a financing source (higher leverage ratio) leads to more OCF management. In addition, the results support the proposition that audit quality decreases OCF management. Moreover, the study provides evidence on regarding the negative effect of OCF management on the predictive ability of OCF.

ISSN: 2682-3144