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 (Author) |
| 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 |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
OCF Management | Operating Cash Flow | Audit Quality | Financial Structure | OCF Predictive Ability | Manipulation
|
| رابط المحتوى: |
عدد مرات التحميل
5
| LEADER | 02063nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1763323 | ||
| 024 | |3 10.21608/ALJALEXU.2017.61734 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 555810 |a Ibrahim, Sherif Aly Khamis |e Author | ||
| 245 | |a The Effect of Financial Structure and Audit Quality on Operating Cash Flow (OCF) Management Behavior and Its Effect on OCF Predictive Ability: |b Evidence from Egypt | ||
| 260 | |b جامعة الإسكندرية - كلية التجارة - قسم المحاسبة والمراجعة |c 2017 | ||
| 300 | |a 37 - 80 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a التدفق النقدی التشغیلی |a جودة التدقیق |a الهیکل المالی |a مصر | ||
| 692 | |b OCF Management |b Operating Cash Flow |b Audit Quality |b Financial Structure |b OCF Predictive Ability |b Manipulation | ||
| 773 | |4 إدارة الأعمال |6 Business |c 055 |e Alexandria Journal of Accounting Research |f Maǧallaẗ Al-Iskandariyyaẗ Lil Buẖūṯ Al-Muḥāsabiyyaẗ |l 001 |m مج1, ع1 |o 2090 |s مجلة الإسكندرية للبحوث المحاسبية |v 001 |x 2682-3144 | ||
| 856 | |n https://aljalexu.journals.ekb.eg/article_61734.html |u 2090-001-001-055.pdf | ||
| 930 | |d y |p y | ||
| 995 | |a EcoLink | ||
| 999 | |c 1025676 |d 1025676 | ||
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