Bank Specific Characteristics and Accounting Conservatism in the UAE
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | El-Bannany, Magdi (Author) |
| المجلد/العدد: | مج19, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | يوليو |
| الصفحات: | 2 - 18 |
| DOI: |
10.21608/ATASU.2015.50029 |
| ISSN: |
2356-8402 |
| رقم MD: | 969917 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Conservatism | Intellectual Capital Performance | Market Structure | Level of Protection Against Risk | Bank Size | Bank Profitability | Bank Age | Banks | UAE
|
| رابط المحتوى: |
عدد مرات التحميل
11
| المستخلص: |
Purpose - The purpose of this study is to determine the motivation for accounting conservatism among banks in the UAE over the period 2006-2013. Design/ methodology/ approach - Multiple-regression analysis is used to test the relationship between accounting conservatism as a dependent variable and certain independent variables. Findings - The results indicate that intellectual capital performance, market structure, bank size, the level of protection against risk and bank profitability have a significant impact on accounting conservatism for banks in the UAE. Practical implications - These results might help the banking and accounting regulators to address the factors affecting accounting conservatism. Originality/ value - This study adds to the literature on the determinants of earnings quality in banks. In particular, it tests whether the new theories of intellectual capital performance, market structure and level of protection against risk have an impact on accounting conservatism in the banking industry in the UAE. |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
-
Earnings Quality in Banks: The Egyptian Case
بواسطة: El-Bannany, Magdi منشور: (2015) -
MODELLING OF INTELLECTUAL CAPITAL PERFORMANCE FOR THE MAJOR BRITISH BANKS GROUP
بواسطة: El-Bannany, Magdi منشور: (2006) -
INTELLECTUAL CAPITAL PERFORMANCE IN BANKS : THE EGYPTIAN CASE
بواسطة: El-Bannany, Magdi منشور: (2012) -
A STUDY OF THE DETERMINANTS OF AUDIT REPORT LAG IN THE EGYPTIAN BANKS
بواسطة: El-Bannany, Magdi منشور: (2006) -
The Effect of Accounting Conservatism on Earnings Management & Bankruptcy Risk: The Case of Jordan
بواسطة: Al Ghazawi, Rasha Abd Allah منشور: (2012)
