| LEADER |
02646nam a22002297a 4500 |
| 001 |
1661473 |
| 041 |
|
|
|a eng
|
| 044 |
|
|
|b مصر
|
| 100 |
|
|
|9 488783
|a Mahmoud, Riham Mahmoud Fathi
|e Author
|
| 245 |
|
|
|a Financial Reporting Quality, Cost of Debt, and Risk Premium:
|b Evidence from Firms Listed on the EGX
|
| 260 |
|
|
|b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
|c 2018
|g يوليو
|
| 300 |
|
|
|a 2 - 36
|
| 336 |
|
|
|a بحوث ومقالات
|b Article
|
| 520 |
|
|
|b Purpose- The objective of this study is to examine the influence of risk premium (RP) on the association concerning financial reporting quality (FRQ) and cost of debt (CD). This is achieved by developing two hypotheses. The first hypothesis examines the association concerning FRQ and CD directly, while, the second hypothesis examines the association concerning FRQ and CD by using a moderate variable which is risk premium (RP). Design / methodology / approach - The study uses Modified Jones Model to measure FRQ, and panel data regression to measure the association concerning FRQ and CD and the influence of risk premium (RP) on this relation. The sample consists of 89 Firms listed on Egyptian Stock Exchange on EGX for the period from 2012-2016. Findings - The results of the study show that, regarding the first model there is a positive association concerning FRQ and CD, while, the second model shows that there is a negative association concerning FRQ and CD. Research limitations / implications - FRQ is measured by discretionary accruals, so the authors call for other measures to address FRQ such as persistence or conservatism. Also, since CD varies according to several types of risks, other risks can be used. Practical implications - The study is of interest for users of financial statements such as regulators. Also, the results are necessary for managers as they have an economic benefit. Originality / value - This study supports to the previous literature by improving the influence of RP on the association concerning FRQ and CD.
|
| 653 |
|
|
|a تكلفة رأس المال
|a إدارة المخاطرة
|a اﻟﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ
|a اﻟﺒﻮرﺻﺔ المصرية
|
| 692 |
|
|
|b FRQ
|b Discretionary Accruals
|b Cost of Debt
|b Risk Premium
|b CAPM
|
| 700 |
|
|
|a Ibrahim, Farid Moharam Farid
|e Advisor
|9 488784
|
| 773 |
|
|
|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 036
|f Al-Fikr Al-Muhasabī
|l 002
|m مج22, ع2
|o 0541
|s الفكر المحاسبي
|t Accounting Thought
|v 022
|x 2356-8402
|
| 856 |
|
|
|u 0541-022-002-036.pdf
|
| 930 |
|
|
|d y
|p y
|q n
|
| 995 |
|
|
|a EcoLink
|
| 999 |
|
|
|c 911950
|d 911950
|
