An Accounting Model to Measure the Effect of Information Transparency on Accruals Quality: An Applied Study on the Egyptian Market
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | Adam, Salma (Author) |
| مؤلفين آخرين: | Farid, Zakria (Co-Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2019
|
| الشهر: | يوليو |
| الصفحات: | 207 - 224 |
| ISSN: |
2636-2562 |
| رقم MD: | 1066762 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Transparency | Earnings | Earnings Quality | Accruals | Accruals Quality | Earnings Management | Disclosure | Governance | Financial Reporting | Emerging Markets
|
| رابط المحتوى: |
| المستخلص: |
This paper examines the relationship between information transparency and accruals quality. A transparency index was developed to measure transparency while accruals quality was measured by Dechow and Dichev’s model. By applying the study on sample of the Egyptian market mainly firms listed in the Egyptian exchange (Egx 30), analysis showed that information transparency improves the quality of accruals |
|---|---|
| ISSN: |
2636-2562 |
عناصر مشابهة
-
The Role of Disclosure of Aggregate Earnings to Improve Financial Reporting Quality and their Impact on Investment Decisions: An Applied Study for Firms Listed in Egyptian Stock Market
بواسطة: Samir, Omar منشور: (2020) -
Measuring and Interpreting the Relationship between Accounting Disclosure and Information Content in the Egyptian Stock Market: An Applied Study
بواسطة: Abd El-Hamid, Yasmin Mamdouh منشور: (2018) -
The Effect of Internal Control Structure Quality on Firm's Financial Performance: An Applied Study on Companies Listed in the Egyptian Stock Exchange
بواسطة: Lotfy, Salma Essam منشور: (2021) -
An Accounting Digital Platform for Measuring Creating Shared Value: An Applied Study
بواسطة: Mohamed, Sherif Nagy منشور: (2023) -
Testing the Effectiveness of the Behavioral Capital Asset Pricing Model in Inefficient Markets: Applied Study on Listed Companies in the Egyptian Stock Exchange
بواسطة: Mahmoud, Mostafa Yousef Hassan منشور: (2019)
