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The Influence of Cosmetic Accounting on the Stock Exchange

المصدر: مجلة اقتصاد المال والأعمال
الناشر: جامعة الشهيد حمه لخضر الوادي
المؤلف الرئيسي: Masood, Abd Allah (Author)
المجلد/العدد: مج7, ع1
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2022
الشهر: مارس
الصفحات: 591 - 600
ISSN: 2543-3660
رقم MD: 1275296
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Cosmetic Accounting | Stock market | Saudi
رابط المحتوى:
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المستخلص: This study aims to study Cosmetic Accounting fand determine the extent of its use by Saudi public shareholding companies listed in the Saudi exchange stock market. It will also shed light on the effect of Cosmetic Accounting on targeted companies' share prices between 2010 and 2014. This study proceeded with a sample of 50 Saudi public shareholding companies covering all sectors of listed companies in the Saudi stock exchange market except banking, financial services & insurance sectors. This study concludes that 45% of the Saudi companies under test used Cosmetic Accounting during the studied period. The study also finds that Cosmetic Accounting affects share prices in the Saudi stock market (direct proportion).

ISSN: 2543-3660