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02590nam a22002057a 4500 |
| 001 |
0156973 |
| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|9 411597
|a Mohamed, Bassant Abdelmoedy
|e Author
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| 245 |
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|a Issues of Valuing Goodwill as through Gate of Practicing Earnings Management from the External Auditor's Perspective:
|b An Empirical Study
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| 260 |
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|b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
|c 2016
|g أكتوبر
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| 300 |
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|a 63 - 99
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|b “This paper aims to explore the auditors’ point of view towards goodwill accounting under international financial reporting standards (IFRS). The researcher surveyed auditors to see if they think that IFRS enables earnings management in goodwill accounting and also, investigated the effect of background factors behind their opinions. Empirical Research is provided in this study through field study and applied study. First, the field study which is carried out through the questionnaire. Second, The Applied study is implemented on companies including goodwill, listed in Egyptian stock exchange and audited by both big four and Non- Big four auditing firms who answered the questionnaire. The field study indicated two different lines of thought. Factor 1 is a line of thought that regard’s management’s behavior as opportunistic in goodwill write-offs. Factor 2 is the acceptors of IFRS -goodwill accounting. Also, the most variables which affect the auditors’ opinion significantly are the professional certifications, Years of experience* the auditor’s experience in goodwill calculation. While the applied study, which is carried out through the multiple regression method, provided evidence that support the hypotheses of the study. It is found that there is positive relationship between valuation issues and earnings management. Also, there is positive relationship between executives’ incentives and earnings management. In addition, there is positive relationship between manipulative behavior and earnings management. Finally, there is positive relationship between CEO tenure and earnings management.”
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| 653 |
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|a المحاسبة
|a مراجعة الحسابات
|a إدارة الأرباح
|a مراقب الحسابات
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 025
|f Al-Fikr Al-Muhasabī
|l 003
|m مج20, ع3
|o 0541
|s الفكر المحاسبي
|t Accounting Thought
|v 020
|x 2356-8402
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| 856 |
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|u 0541-020-003-025.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 777413
|d 777413
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