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تأثير الإفصاح عن الدخل الشامل الآخر على إدارة الأرباح: دراسة تطبيقية على قطاع البنوك في بورصة الأوراق المالية المصرية

العنوان بلغة أخرى: The Impact of Disclosure of other Comprehensive Income on Earnings Management: An Applied Study on the Banking Sector in the Egyptian Stock Exchange
المصدر: المجلة العلمية للاقتصاد والتجارة
الناشر: جامعة عين شمس - كلية التجارة
المؤلف الرئيسي: يونس، نجاة محمد مرعي (مؤلف)
المجلد/العدد: ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2019
الصفحات: 169 - 214
DOI: 10.21608/JSEC.2019.38803
ISSN: 2636-2562
رقم MD: 1050492
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
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المستخلص: The aim of the research is to examine the impact of disclosure of other comprehensive income on earnings management in the Egyptian Stock Exchange. To achieve this objective, reference was made to previous studies and related research, with an applied study of a sample of (13) banks listed in the Egyptian Stock Exchange during the time series (2010-2015). The data were analyzed through SPSS 17.0 using Regression Analysis method to test the relationship between the dependent variable and the independent variables suggested by the researcher. The study concluded the importance of disclosure of other comprehensive income in the financial statements because it improves the level of disclosure in the accounting information, which in turn improves profits quality and limits earnings management practices. There is also a strong correlation between the other comprehensive income, the company size, Cash flows from operating activities and earnings management. The study recommends that banking management should be aware of the risks of earnings management and its negative impact on long-term banking performance and the development of disclosure laws and standards for reducing earnings management practices as well as conducting further scientific research in this area.

ISSN: 2636-2562