Assessing and Interpreting the Impact of Internal Control Mechanisms on the Firm's Performance: An Applied Study
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Omran, Israa Mahmoud (Author) |
| مؤلفين آخرين: | Nada, Mohamed Sabry (Advisor) |
| المجلد/العدد: | مج22, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الشهر: | يوليو |
| الصفحات: | 56 - 68 |
| ISSN: |
2356-8402 |
| رقم MD: | 911963 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
48
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|---|---|---|---|
| 001 | 1661479 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 488798 |a Omran, Israa Mahmoud |e Author | ||
| 245 | |a Assessing and Interpreting the Impact of Internal Control Mechanisms on the Firm's Performance: |b An Applied Study | ||
| 260 | |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |c 2018 |g يوليو | ||
| 300 | |a 56 - 68 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b Purpose - The purpose of this study is to investigate the impact of Internal Control Mechanisms which are Ownership Concentration, Capital Structure and Growth Opportunities on both Financial and Non-Financial Firm’s Performance. Design/Methodology/Approach- A panel data regression analysis is conducted for the period 2010-2015. The researcher utilized a random-effects model to control firm size and time effects that may influence the performance of the firm. Findings- This study provides evidence that Internal Control Mechanisms have significant impact on the performance of the firm financially and non- financially. Ownership Concentration and Growth Opportunities are positively associated with both the financial and non-financial firm’s performance. Additionally, Financial Leverage (as a proxy for Capital Structure) is negatively associated with both the financial and non-financial performance of the firm. | ||
| 653 | |a حوكمة الشركات |a الأداء المؤسسي |a الرقابة الداخلية |a المحاسبة المالية | ||
| 700 | |a Nada, Mohamed Sabry |e Advisor |9 488794 | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 038 |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 0541-022-002-038.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 911963 |d 911963 | ||
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