An Analytical Study for the Relationship between Fair Value Accounting and Earning Management
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | Metwally, Ahmed Zaky Hussien (Author) |
| المجلد/العدد: | مج11, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2020
|
| الصفحات: | 1 - 6 |
| DOI: |
10.21608/jces.2020.119662 |
| ISSN: |
2090-3782 |
| رقم MD: | 1108390 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Fair Value Accounting | Earning Quality | Earning Management
|
| رابط المحتوى: |
عدد مرات التحميل
46
| LEADER | 01847nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1849383 | ||
| 024 | |3 10.21608/jces.2020.119662 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |a Metwally, Ahmed Zaky Hussien |e Author |9 465106 | ||
| 245 | |a An Analytical Study for the Relationship between Fair Value Accounting and Earning Management | ||
| 260 | |b جامعة قناة السويس - كلية التجارة بالاسماعيلية |c 2020 | ||
| 300 | |a 1 - 6 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The use of Fair Value in financial reporting has developed a debate about the impact of fair value accounting on Earning Quality. FVA is a market-based measurement. Nevertheless, Fair Value is considered unreliable and often it is subject to managerial discretion, especially when markets are illiquid or inactive. Fair value is based on subjectivity in estimation that allows management opportunities for the exercise of judgments and intentional bias as a result the quality of financial reporting decrease and negatively affects stakeholders’ decisions. Management discretion can result in a higher earning quality and in a reduced amount of earning quality. | ||
| 653 | |a محاسبة القيمة العادلة |a إدارة الأرباح |a التقارير المالية | ||
| 692 | |b Fair Value Accounting |b Earning Quality |b Earning Management | ||
| 773 | |4 إدارة الأعمال |6 Business |c 001 |e Journal of Commercial & Environmental Studies (JCES) |f Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt Al-Tuğāriyyaẗ wa Al-Buḥūṯ Al-Bī’iyyaẗ |l 003 |m مج11, ع3 |o 0335 |s المجلة العلمية للدراسات التجارية والبيئية |v 011 |x 2090-3782 | ||
| 856 | |u 0335-011-003-001.pdf |n https://jces.journals.ekb.eg/article_119662.html | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1108390 |d 1108390 | ||
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