Do Cross-Border Listing Firms Manage Earnings?: Evidence from Egyptian Stock Exchange
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | Khalil, Shaimaa Fikry Mehanna (Author) |
| مؤلفين آخرين: | Eldsouky, Fatma Mahmoud Ebrahim (Co-Author) , Al-Qazzaz, Elsayd Gamal Mohamed (Co-Author) |
| المجلد/العدد: | مج13, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2022
|
| الشهر: | أكتوبر |
| الصفحات: | 80 - 115 |
| DOI: |
10.21608/jces.2022.285171 |
| ISSN: |
2090-3782 |
| رقم MD: | 1376606 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
International Cross-Listing | Global Depository Receipts | Earnings Management
|
| رابط المحتوى: |
عدد مرات التحميل
5
| المستخلص: |
Purpose – The purpose of this study is to examine whether cross-listing Egyptian firms in international stock exchanges are associated with improving the quality of reported earnings. Design/Method – Depending on multivariate regression analysis, this study examined the impact of international cross-listing on the earnings management practices of Egyptian firms. Findings – Using earnings management practices as an inverse proxy for quality of financial reporting, this study found that cross-listed Egyptian firms tend to report larger value of discretionary accruals compared with non-cross-listed Egyptian firms after controlling for several firm-level characteristics that could influence managers’ incentives to manipulate earnings. |
|---|---|
| ISSN: |
2090-3782 |
عناصر مشابهة
-
Free Cash Flow Dividend Policy and Leverage - Do Growth Opportunities Matter?: Empirical Evidence from Egyptian Stock Exchange
بواسطة: Mehanna, Shaimaa Fekry منشور: (2018) -
The Relationship between Accounting Comparability and Earnings Management Practices under IFRS: An Empirical Study for Egyptian Firms Listed on Egyptian Stock Exchange
بواسطة: Foda, Elsayed Ahmed Mahmoud منشور: (2024) -
The Impact of Financial Distress, Firm Size and Audit Quality on Earnings Management Evidence from Companies Listed in the Egyptian Stock Exchange
بواسطة: El-Deeb, Mohamed Samy منشور: (2020) -
The Effect of Earnings Management Practices on Stock Market Price: Evidence from Jordanian Companies Listed on Amman Stock Exchange
بواسطة: الدباس، لينا رفعت منشور: (2016) -
The Association between Earnings Management and the Timeliness of Financial Reporting: An Empirical Study on Manufacturing Firms Listed in Amman Stock Exchange
بواسطة: حمد، لينة علي عبداللطيف منشور: (2019)
