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أثر البيانات والمعلومات المالية على أسعار الأسهم في البورصة المصرية

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: يونس، نجاة محمد مرعى (مؤلف)
المجلد/العدد: مج 14, ع 2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2010
الشهر: ديسمبر
الصفحات: 166 - 198
ISSN: 2356-8402
رقم MD: 109335
نوع المحتوى: عروض رسائل
قواعد المعلومات: EcoLink
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المستخلص: The Accounting system shows great interest in monitoring services provided by the government sector for two reasons, controlling the financial activities to ensure that government funds are well spent with all information recorded properly and within the funds allocated and approved the second reasons has to do with the control over use to make sure that the government spending bring about the maximum return on investments poured while providing the suggestions made throughout the audit to over come the deficiencies cited. As a result the need is dire during the last decade to come up with a thorough estimate of health sector costs. Hospital management is required to audit the spending yield to take the necessary steps to reduce costs and eventually obtain the maximum yield from the expenses on the health sector. Empirical stydy provided support for the main hypothesis (i.e) there is no significant difference between the existing methods used to evaluate the return on spending within the government hospitals thus providing support for the other three secondary hypotheses that: H. (1): The accounting system applied provides the required data to audit the return on spending. H. (2): The current system does not provide a set of indices that may be effectiveness & efficiency of return on spending auditing. H. (3): Auditing return on spending system applied within the Saudi Hospitals in considered in appropriate for the evaluation of how effective & efficient the available resources, are used.

ISSN: 2356-8402