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The Impact of Earnings Quality on the Stock Performance in the Stock Exchange Market : Evidence from Egypt
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | El-Deeb, Mohamed Samy (Author) |
| مؤلفين آخرين: | Albanna, Hatem Mohamed (Co-Author) |
| المجلد/العدد: | مج9, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الصفحات: | 83 - 125 |
| DOI: |
10.21608/JCES.2018.50975 |
| ISSN: |
2090-3782 |
| رقم MD: | 933651 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Earnings Quality | Firm Performance | Corporate Governance | Return Volatility | Egypt
|
| رابط المحتوى: |
عدد مرات التحميل
31
| المستخلص: |
The purpose of the paper is to measure impact of three determinants on the firm performance using the earnings quality as an intermediary variable. The three determinants measured in this research are firm specific return volatility, earnings management, and the corporate governance. The research is applied in the Egyptian stock exchange market, using the constituents of its most active index that is the EGX30 during the time frame 2010-2017. The data have been analyzed by using statistical techniques, like the Jarque-Bera Test, Pearson correlation, and structure equation modeling. The results of the statistical analysis approved the research hypotheses by proving the association among firms’ specific return volatility, earnings management, corporate governance, on firms’ stock performance in the Egyptian stock exchange market, using the earning quality as an intermediary variable. Methodology– The researchers conducted a scan of the literature regarding the research variables and used the secondary data from the annual reports of the 30 most active companies included in EGX30 index in order to extract data and to supplement the results. Research limitations/implications – The research is applied over the period 2010-2017. This period was chosen to cover different stages of the Egyptian economy and stock market. The sample selected is limited to the companies in EGX30 index. Practical implications – The research provided an insight for portfolio managers, and investors to understand the impact of earning quality factors related to firms’ stock price volatility, and help firm managers to enhance the earnings quality. |
|---|---|
| ISSN: |
2090-3782 |
عناصر مشابهة
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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) -
Disclosure Attributes Impact of Corporate Governance Auditing Quality and Voluntary Disclosures on the Financial Performance of Banks Listed in the Egyptian Stock Exchange Market
بواسطة: El-Deeb, Mohamed Samy منشور: (2015) -
The Impact of Corporate Governance Mechanisms on Earnings Quality: Evidence from Egypt
بواسطة: علي، صلاح عبدالحفيظ مصطفى منشور: (2015) -
Impact of Corporate Governance Mechanisms on Earnings Quality and Stock Returns: Evidence from Amman Stock Exchange
بواسطة: عزوز، عبدالرازق عبدالمنصف عمر منشور: (2015) -
The Impact of Board Characteristics on the Disclosure of the Forward Looking Information Evidence from the Egyptian Stock Market
بواسطة: El-Deeb, Mohamed Samy منشور: (2019)
