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الرئيسية > تأثير المحاسبة علي القيمة العا...>الوصف

تأثير المحاسبة علي القيمة العادلة لمكونات الدخل الشامل علي التنبؤ بالعوائد المستقبلية في القطاع المصرفي

المصدر: المجلة العلمية للاقتصاد والتجارة
الناشر: جامعة عين شمس - كلية التجارة
المؤلف الرئيسي: عبدالرازق، نورهان عبدالمنعم محى الدين (مؤلف)
المجلد/العدد: ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2020
الشهر: أبريل
الصفحات: 57 - 68
ISSN: 2636-2562
رقم MD: 1066252
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
مواضيع:
المحاسبة المالية | الدخل الشامل | العوائد المالية | المؤسسات المالية | المصارف والبنوك
كلمات المؤلف المفتاحية:
Fair Value | Components of Comprehensive Income | Comprehensive Income | Cash Flows | Profits | Future Returns | Financial Performance | Net Income | Banking Sector | Financial Statements
رابط المحتوى:
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المستخلص: The past few decades have witnessed a steady shift from accrual accounting towards a more comprehensive idea which is comprehensive income and its components while expanding the role of fair value measurements, and as a result of this shift there has been a multitude of controversies about fair value accounting that users, preparers and financial data organizers disagree about the reliability of fair value information in Making future decisions, and one of the most important processes affected by fair value is measuring income, where net income over a long period of time is considered the main indicator for measuring financial performance, but it still tends to lose the reliability of information through the effect of performance Identification of the activity, which allows the administration to intervene or manipulate when determining the number of income. Based on the basic characteristics that should be available in the accounting information that are valid for forecasting and the lack of the reliability feature of the information as a result of management interference and weak information susceptibility to verify on the other hand, supporters see that the concept of comprehensive income will cut the administration the way to use the list of retained earnings as the administration hides the effect of some operations from the list Income Accordingly, this research aims to measure the impact of accounting for the fair value of the components of comprehensive income on predicting future returns in the banking sector, through the profit scale, which is the rate of return on assets, and the measure of cash flows from the operational activity to predict cash flows, and the summary of the results of the applied study There is no effect of the fair value accounting of the components of comprehensive income on the prediction of future profits and cash flows in the banking sector during the period under study.
ISSN: 2636-2562

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