A Suggested Model to Measure the Quality of Financial Statements Using Balance Sheet item with Empirical Study
| المصدر: | مجلة البحوث المحاسبية |
|---|---|
| الناشر: | جامعة طنطا - كلية التجارة - قسم المحاسبة |
| المؤلف الرئيسي: | El-Bialy, Mohamed Ahmed Mustafa Mohamed (Author) |
| مؤلفين آخرين: | Abu Elkhair, Modather Taha (Co-Author) , El-Mehy, Adel Abdel-Fattah (Co-Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2022
|
| الشهر: | ديسمبر |
| الصفحات: | 219 -260 |
| DOI: |
10.21608/abj.2022.273666 |
| ISSN: |
2682-3446 |
| رقم MD: | 1364325 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Quality of Financial Statements | Total Accruals Balance Sheet Approach "TABS" | Stock Rate of Return | Financial Statements Quality Measures | Total Accruals Income Statement Approach "TAIC"
|
| رابط المحتوى: |
عدد مرات التحميل
15
| المستخلص: |
Purpose - The main purpose of this thesis is to provide and test suggest model for measuring of the quality of financial statements and test it in a sample of Egyptian using balance sheet items for listed companies on Egyptian Stock Exchange financial statements provided annually by Egyptian corporations. 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. The sample consists of 59 firms across 9 different sectors during the period from 2017 to 2020. Findings - The results indicated that the that there is a negative relationship between both variables, it means the higher the firm Total Accruals based on Balance Sheet approach (TABS) the lower Stock Rate of Return (Return). Also shows that which shows a negative relationship between both variables, Total Accruals based on Income Statement approach (TAIC) and Stock Rate of Return (Return). Research Scope - This study is applied on a sample of companies listed on the Egyptian Stock Exchange. All study and results for Egyptian companies only. The sample consists of 59 firms across 9 different sectors during the period from 2017 to 2020, and the study used regression analysis to test the main hypotheses. |
|---|---|
| ISSN: |
2682-3446 |
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