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The Impact of Adopting BSC on Earnings Quality: An Applied Study on the Egyptian Banking Sector

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: El-Mehy, Shimaa Sayed Mohamed (Author)
مؤلفين آخرين: Farid, Zakaria (Co-Author)
المجلد/العدد: مج22, ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2018
الشهر: ابريل
الصفحات: 46 - 68
ISSN: 2356-8402
رقم MD: 891940
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
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المستخلص: Nowadays, Banks are facing severe competition and challenges to cope with speedily development in markets. So, banks have to adopt a comprehensive performance management system like balanced scorecard to be able to compete and survive. This research examined the impact of adopting balanced scorecard on earnings quality. In order to achieve the research objectives a questionnaire was used and distributed randomly among the employees working in the Egyptian banking sector, with a total sample size of 290 questionnaires, data were collected and analyzed using the SPSS. The most important research results was that there is a significant relationship between using both financial and non-financial measures and increasing banks’ earnings.

ISSN: 2356-8402