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 |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
77
| LEADER | 01723nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 1641899 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 478809 |a El-Mehy, Shimaa Sayed Mohamed |e Author | ||
| 245 | |a The Impact of Adopting BSC on Earnings Quality: |b An Applied Study on the Egyptian Banking Sector | ||
| 260 | |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |c 2018 |g ابريل | ||
| 300 | |a 46 - 68 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a الرسائل الجامعية |a البنوك المصرية |a مراجعة الحسابات |a جودة الأرباح | ||
| 700 | |9 495619 |a Farid, Zakaria |e Co-Author | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 015 |f Al-Fikr Al-Muhasabī |l 001 |m مج22, ع1 |o 0541 |s الفكر المحاسبي |t Accounting Thought |v 022 |x 2356-8402 | ||
| 856 | |u 0541-022-001-015.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 891940 |d 891940 | ||
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