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|3 10.21608/abj.2021.221010
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| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|a أبو الخير، مدثر طه السيد
|q Abu Alkhair, Muddather Taha Alsayed
|e مؤلف
|9 58808
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| 245 |
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|a Determinants of Restatement of Egyptian Companies Financial Statements and the Market Reactions:
|b An Empirical Study
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| 246 |
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|a محددات تعديل القوائم المالية للشركات المصرية ورد فعل السوق:
|b دراسة تطبيقية
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| 260 |
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|b جامعة طنطا - كلية التجارة - قسم المحاسبة
|c 2021
|g ديسمبر
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| 300 |
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|a 2 - 42
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| 336 |
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|a بحوث ومقالات
|b Article
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|b Purpose - The purpose of this study is to identify the determinants of restatement in the Egyptian companies and its market reactions and examine the role of IFRS adoption in managing the restatement of financial statements to enhance the relevance and reliability of an entity's financial statements .More specifically, the researcher tried to explain the financial restatement according to IFRS. Methodology/Approach - The researcher depended upon the positive approach in analyzing the problem, explaining its causes and predicting the behavior of this phenomenon in the future. Findings - The results indicated that determinants of restatement in the Egyptian firms has a significant effect on the reclassification and errors as restatement classifications; but has insignificance effect on the standard application. Also, restatement has a significance effect on the stock prices; the determinants of restatement have a significant effect on income change. Research Scope- This study is applied on a sample of companies listed on the Egyptian Stock Exchange. All study data results for Egyptian companies only. Importance - This study contributed to the literature by determining the determinants of restatement in the Egyptian companies. Moreover, this study exhibits the role of IFRS and the effect of accounting quality on the performance quality. Also, it shows the relationship between restatement and market reaction in the Egyptian companies
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| 653 |
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|a القوائم المالية
|a الأسواق المالية
|a المعايير الدولية المحاسبية
|a البورصة المصرية
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| 692 |
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|b IFRS
|b IAS
|b Restatement
|b Fraud
|b Errors
|b Irregularities
|b Motivations for Restatements
|b Revenue Recognition
|b Corporate Governance
|b Market Reactions
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| 700 |
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|a الميهي، عادل عبدالفتاح مصطفى
|q Almihi, Adel Abdulfattah Mustafa
|e م. مشارك
|9 173402
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| 700 |
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|a علي، تقى أحمد عبدالحي
|q Ali, Taqey Ahmed Abdulhay
|e م. مشارك
|9 658195
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| 773 |
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|4 الاقتصاد
|6 Economics
|c 004
|e Journal of Accounting Research
|f Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ
|l 002
|m ع2
|o 1541
|s مجلة البحوث المحاسبية
|v 021
|x 2682-3446
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| 856 |
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|u 1541-021-002-004.pdf
|n https://abj.journals.ekb.eg/article_221010.html
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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|c 1232145
|d 1232145
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