Earnings Quality in Banks: The Egyptian Case
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | El-Bannany, Magdi (Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | أبريل |
| الصفحات: | 57 - 80 |
| ISSN: |
2636-2562 |
| رقم MD: | 715701 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Earning Quality | Intellectual Capital Performance | Accounting Conservatism | Barriers to Entry | Bank Size | Bank Age | Banks | Egypt
|
| رابط المحتوى: |
عدد مرات التحميل
33
| المستخلص: |
Purpose- The purpose of this study is to investigate the determinants of earnings quality for banks in Egypt over the period 2007- 2013. Design/methodology/ approach- Multiple regression analysis is used to test the relationship between the earnings quality as a dependent variable and certain independent variables. Findings- Results indicate that the variables intellectual capital performance; accounting conservatism; barriers to entry; bank size and bank age each have a significant impact on earnings quality for banks in Egypt. Practical implications - The study might help the banking and accounting Regulators in addressing the factors affecting earnings quality to take actions towards this issue. Originality/ value- This study adds to the literature on the determinants of earnings quality in banks. In particular, it provides evidence that intellectual capital performance and accounting conservatism influence earnings quality in the Egyptian banking industry. * The author is grateful for the participants of the Joint Conference of 26th Asian-Pacific Conference on International Accounting Issues and 2014 Accounting Theory and Practice Conference, Taipei, Taiwan, R.O.C., October 26- 29, 2014 for their valuable comments on the earlier version of this paper. ** The author is grateful to Professor Ken Holden of Liverpool Business School in the UK and the two anonymous reviewers for their valuable comments on earlier drafts of this paper. |
|---|---|
| ISSN: |
2636-2562 |
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