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The Effects of Using the Balanced Scorecard (BSC) on Stocks Value "An Applied Study in the Egyptian Stock Exchange"

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Salem, Mohamed Ibrahim (Author)
المجلد/العدد: مج17, ع4
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2013
الشهر: ديسمبر
الصفحات: 129 - 153
ISSN: 2356-8402
رقم MD: 661934
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: EcoLink
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المستخلص: Due to the perceived limitation of traditional accounting and financial measurement systems, Robert Kaplan and David Norton introduced the Balanced Scorecard (BSC) as a new approach that uses both financial and non-financial measures in order to provide a comprehensive picture about the performance of the organization as a whole. The purpose of this research is to explore the effect of applying the Balanced on changing the company’s total performance and consequently, to find the effect caused by this change on the company’s stock value which will be measured based on the company’s stock market price and earnings per share (EPS). The results of this research are based on a case study on a selected company in the Egyptian telecommunication industry listed in the Egyptian Stock Exchange, the researcher will refer to it as AT

ISSN: 2356-8402