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02538nam a22002297a 4500 |
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1804873 |
| 041 |
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|a ara
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| 044 |
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|b مصر
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| 100 |
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|9 576505
|a سلام، أحمد محفوظ طه
|e مؤلف
|q Sallam, Ahmed Mahfouz Taha
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| 245 |
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|a أثر تغيير المعالجة المحاسبية للتأجير التمويلي على جودة التقارير المالية:
|b دراسة تطبيقية
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| 260 |
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|b جامعة عين شمس - كلية التجارة
|c 2019
|g ابريل
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| 300 |
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|a 183 - 206
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|b This paper aims to examine the impact of changing the accounting treatment for financial leasing on the financial reporting quality. The study will be made by giving the full clarification and definition of leasing and the meaning of financial reporting quality and going through all literatures. The study starts with presenting the full image of financial leasing and compare it with operating leasing in accordance with the financial treatment, and presenting the entries that should be done to record both financial and operating leasing based on financial standards (Egyptian financial standard, IFRS, IAS, FAS and GAAP). We tested the above hypothesis on a sample of 10 years finan-cial statements, January 2008 / December 2017, of one of the biggest companies in FMCGs. Our results came up with rejection to the first and second hypothesis, while the third hypothesis was accepted. At the end, the study has proved that there is a significant impact of disclosure for financial leasing on the transparency and earning quality and that, in the meantime, will affect the financial reporting quality.
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| 653 |
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|a مراجعة الحسابات
|a التأجير التمويلي
|a التقارير المالية
|a إدارة الجودة الشاملة
|a تمويل الاستثمارات
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| 692 |
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|b Conservatism
|b Financial Leasing
|b Operating Leasing
|b Financial Reporting Quality
|b Transparency
|b Accruals Quality
|b Financial Ratios
|b Financial Treatment
|b Financial Standand
|b Ebitdamargin
|b Transperancy
|b Disclosuve
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| 773 |
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|4 الاقتصاد
|4 الإدارة
|6 Economics
|6 Management
|c 055
|e Scientific Journal for Economic & Commerce
|f Al-Maġallah Al-ʿilmiyyah Lil-Iqtiṣād Wal Tiğārah
|l 001
|m ع1
|o 0527
|s المجلة العلمية للاقتصاد والتجارة
|v 049
|x 2636-2562
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| 700 |
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|a عامر، أحمد حسن علي
|q Amer, Ahmed Hasan
|e مشرف
|9 257136
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| 856 |
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|u 0527-049-001-055.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 1066597
|d 1066597
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