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
| LEADER | 02172nam a22002537a 4500 | ||
|---|---|---|---|
| 001 | 2127789 | ||
| 024 | |3 10.21608/jces.2022.285171 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |a Khalil, Shaimaa Fikry Mehanna |e Author |9 728768 | ||
| 245 | |a Do Cross-Border Listing Firms Manage Earnings?: |b Evidence from Egyptian Stock Exchange | ||
| 260 | |b جامعة قناة السويس - كلية التجارة بالاسماعيلية |c 2022 |g أكتوبر | ||
| 300 | |a 80 - 115 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a الشركات الاقتصادية |a إدارة الأرباح |a التقارير المالية |a البورصة المصرية | ||
| 692 | |b International Cross-Listing |b Global Depository Receipts |b Earnings Management | ||
| 700 | |a Eldsouky, Fatma Mahmoud Ebrahim |e Co-Author |9 728767 | ||
| 700 | |a Al-Qazzaz, Elsayd Gamal Mohamed |e Co-Author |9 728769 | ||
| 773 | |4 إدارة الأعمال |4 دراسات بيئية |6 Business |6 Environmental Studies |c 053 |e Journal of Commercial & Environmental Studies (JCES) |f Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt Al-Tuğāriyyaẗ wa Al-Buḥūṯ Al-Bī’iyyaẗ |l 004 |m مج13, ع4 |o 0335 |s المجلة العلمية للدراسات التجارية والبيئية |v 013 |x 2090-3782 | ||
| 856 | |u 0335-013-004-053.pdf |n https://jces.journals.ekb.eg/article_285171.html | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1376606 |d 1376606 | ||
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)
