MEASURING THE IMPACT OF EARNINGS MANAGEMENT PRACTICES ON INVESTORS DECISIONS IN EGYPTIAN LISTED COMPANIES
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Nada, M. S. I. (AUTH.) |
| مؤلفين آخرين: | Lotfy, M. A. (AUTH.) , Abd Aldayem, Soha Hamdy (AUTH.) |
| المجلد/العدد: | مج16, عدد خاص |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2012
|
| الشهر: | أكتوبر |
| الصفحات: | 6 - 54 |
| ISSN: |
2356-8402 |
| رقم MD: | 664720 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
48
| LEADER | 01787nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 0254354 | ||
| 044 | |b مصر | ||
| 100 | |9 343285 |a Nada, M. S. I. |e AUTH. | ||
| 245 | |a MEASURING THE IMPACT OF EARNINGS MANAGEMENT PRACTICES ON INVESTORS DECISIONS IN EGYPTIAN LISTED COMPANIES | ||
| 260 | |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |c 2012 |g أكتوبر | ||
| 300 | |a 6 - 54 | ||
| 336 | |a بحوث ومقالات | ||
| 520 | |b This paper examines the existence and persistence of earnings management practices in the Egyptian stock market, and the influence of these practices on investors' decisions and stock prices. The findings of the empirical analysis do not support the hypothesis that seasoned equity offering firms use earnings management practices around the equity issue to boost stock prices, also the findings do not exhibit any abnormal return following the seasoned equity offering date, and the results showed that the relation between discretionary accruals and stock prices was insignificant, these findings suggest that firms that raise capital through seasoned equity offering in the Egyptian stock market do not use earnings management practices around the equity issue to influence investors' decisions and increase stock prices | ||
| 653 | |a دمج الشركات |a الأرباح |a المستثمرون المصريون | ||
| 700 | |9 343286 |a Lotfy, M. A. |e AUTH. | ||
| 700 | |9 343287 |a Abd Aldayem, Soha Hamdy |e AUTH. | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 016 |f Al-Fikr Al-Muhasabī |l 999 |m مج16, عدد خاص |o 0541 |s الفكر المحاسبي |t Accounting Thought |v 016 |x 2356-8402 | ||
| 856 | |u 0541-016-999-016.pdf | ||
| 930 | |d y |p y |q y | ||
| 995 | |a EcoLink | ||
| 999 | |c 664720 |d 664720 | ||
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