The Value Relevance of Capital Stocks & Earnings Quality in the Egyptian Banks
| المصدر: | مجلة البحوث المالية والتجارية |
|---|---|
| الناشر: | جامعة بورسعيد - كلية التجارة |
| المؤلف الرئيسي: | El Nashar, Tamer A. (Author) |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | مارس |
| الصفحات: | 125 - 164 |
| ISSN: |
2090-5327 |
| رقم MD: | 820828 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Earning Quality and Egyptian Banks | Capital Stocks | Value Relevance
|
| رابط المحتوى: |
عدد مرات التحميل
25
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|---|---|---|---|
| 001 | 1579162 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 411785 |a El Nashar, Tamer A. |e Author | ||
| 245 | |a The Value Relevance of Capital Stocks & Earnings Quality in the Egyptian Banks | ||
| 260 | |b جامعة بورسعيد - كلية التجارة |c 2015 |g مارس | ||
| 300 | |a 125 - 164 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b I examine the association between change in earnings quality and the value relevance of capital stocks in the Egyptian banks. I measure the change in earnings quality by measuring the change in total accruals, the change in total current accruals, and the change in cash flows from operations. I find that the value relevance of capital stocks is used to represent the movements of stock prices in the Egyptian banks and is affected by earnings quality changes, along with recent financial crisis and rumors. Based on these results, I conclude that changes in total accruals, changes in total current accruals, and changes in cash flows from operations, in addition to financial crisis and rumors are correlated and associated to the value relevance of capital stocks in the Egyptian banks. | ||
| 653 | |a مصر |a البنوك التجارية |a إدارة الأرباح |a السياسة النقدية | ||
| 692 | |b Earning Quality and Egyptian Banks |b Capital Stocks |b Value Relevance | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 021 |e The Financial & Commercial Researches Journal |f Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tugariyyaẗ |l 001 |m ع1 |o 0475 |s مجلة البحوث المالية والتجارية |v 016 |x 2090-5327 | ||
| 856 | |u 0475-016-001-021.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 820828 |d 820828 | ||
عناصر مشابهة
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Earnings Quality in Banks: The Egyptian Case
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بواسطة: Zedan, Mohamed منشور: (2020) -
The Impact of Recognition and Measurement of Credit Losses According to the Standard IFRS 9 on Earnings Management in Egyptian Banks: A Field Study
بواسطة: Ahmed, Dalia Alaa El-Din Youssef منشور: (2020) -
The Impact of Adopting BSC on Earnings Quality: An Applied Study on the Egyptian Banking Sector
بواسطة: El-Mehy, Shimaa Sayed Mohamed منشور: (2018) -
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)
