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: |
عدد مرات التحميل
20
| 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 |
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