Earnings Management Incentives, Accruals Constraints, and Cost Stickiness: Empirical Evidence from Egypt
| المصدر: | مجلة البحوث التجارية |
|---|---|
| الناشر: | جامعة الزقازيق - كلية التجارة |
| المؤلف الرئيسي: | Hassouna, Muhammad E. (Author) |
| المجلد/العدد: | مج42, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2020
|
| الشهر: | أكتوبر |
| الصفحات: | 56 - 80 |
| رقم MD: | 1106791 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Cost Stickiness | cost Anti-Stickiness | Cost Behavior | Earnings Management Incentives | Accruals Constraints | Real Activity Management
|
| رابط المحتوى: |
عدد مرات التحميل
66
| LEADER | 01955nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 1847458 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 595992 |a Hassouna, Muhammad E. |e Author | ||
| 245 | |a Earnings Management Incentives, Accruals Constraints, and Cost Stickiness: |b Empirical Evidence from Egypt | ||
| 260 | |b جامعة الزقازيق - كلية التجارة |c 2020 |g أكتوبر | ||
| 300 | |a 56 - 80 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This study investigates the relationship between managerial incentives to earnings management and cost stickiness. I argue that when managers have incentives to earnings management, they tend to increase costs less for an increase, in sales and to aggressively cut resources for a decrease in sales and thus cost stickiness decreases. Three proxies are used for management incentives to earnings management; namely, management incentive to avoid loss, incentive to avoid earning decrease, and incentive to avoid loss and/ or earning decrease. A sample of 940 firm-year observations of non-financial firms listed in the Egyptian Stock Exchange from 2011 to 2017 is used. The results support my hypotheses and I find that when managers have incentive to manage earnings, costs exhibit an anti-sticky behavior. These results shed light on the role of motivations underlying managerial decisions in affecting firms’ cost behavior. | ||
| 653 | |a الشركات |a إدارة الأرباح |a قيود الاستحقاق |a التكلفة الثابتة |a سلوك التكلفة |a الحوافز |a مصر | ||
| 692 | |b Cost Stickiness |b cost Anti-Stickiness |b Cost Behavior |b Earnings Management Incentives |b Accruals Constraints |b Real Activity Management | ||
| 773 | |4 الاقتصاد |6 Economics |c 008 |e Journal of Business Research |l 004 |m مج42, ع4 |o 0712 |s مجلة البحوث التجارية |v 042 | ||
| 856 | |u 0712-042-004-008.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1106791 |d 1106791 | ||
عناصر مشابهة
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Board Characteristics Effect on Cost Stickiness Using Earnings Management as a Mediating Variable: Evidence from Egypt
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بواسطة: Wahdan, Mohamed Aly منشور: (2020) -
Real Earnings Management Versus Accrual-based and its Effect on Firm Performance: Evidence from Egypt
بواسطة: Ismail, Mawaheb Abdel-Aziz منشور: (2017) -
Cost Stickness and Earnings Predictability: Evidence from Egypt
بواسطة: Eid, Emadeldin Mahmoud Ali منشور: (2019) -
The Impact of Earnings Management on the Value Relevance of Earnings: Empirical Evidence from Jordan
بواسطة: الرواشدة، مروة عبدالكريم علي منشور: (2020)
