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|3 10.21608/ATASU.2015.50029
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| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|9 343144
|a El-Bannany, Magdi
|e Author
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|a Bank Specific Characteristics and Accounting Conservatism in the UAE
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| 260 |
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|b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
|c 2015
|g يوليو
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| 300 |
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|a 2 - 18
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| 336 |
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|a بحوث ومقالات
|b Article
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|b 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.
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| 653 |
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|a المؤسسات المصرفية
|a الأرباح المالية
|a رأس المال
|a المخاطر الربحية
|a الإمارات
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| 692 |
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|b Accounting Conservatism
|b Intellectual Capital Performance
|b Market Structure
|b Level of Protection Against Risk
|b Bank Size
|b Bank Profitability
|b Bank Age
|b Banks
|b UAE
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 027
|f Al-Fikr Al-Muhasabī
|l 002
|m مج19, ع2
|o 0541
|s الفكر المحاسبي
|t Accounting Thought
|v 019
|x 2356-8402
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| 856 |
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|n https://atasu.journals.ekb.eg/article_50029.html
|u 0541-019-002-027.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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|c 969917
|d 969917
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