Interim Reporting and Managerial Short Termism
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | Damarany, Omnia Mahmoud (Author) |
| المجلد/العدد: | مج10, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2019
|
| الصفحات: | 1 - 32 |
| DOI: |
10.21608/JCES.2019.51017 |
| ISSN: |
2090-3782 |
| رقم MD: | 981578 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Reporting Frequency | Investments | Managerial Short Termism | Myopia | Interim Reporting
|
| رابط المحتوى: |
عدد مرات التحميل
16
| LEADER | 02249nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1724325 | ||
| 024 | |3 10.21608/JCES.2019.51017 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 529595 |a Damarany, Omnia Mahmoud |e Author | ||
| 245 | |a Interim Reporting and Managerial Short Termism | ||
| 260 | |b جامعة قناة السويس - كلية التجارة بالاسماعيلية |c 2019 | ||
| 300 | |a 1 - 32 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This research aims to investigate the impact of frequency of financial reporting on managerial short termism. Further, this research investigates the moderate effect of investment sensitivity on the relationship between frequent reporting and managerial short termism. Based on a sample of 76 publicly listed firms in Egyptian Stock Exchange during a five year period (2013 – 2017) this research employs panel model analysis to empirically test the hypothesized relationships. The results show that there is no difference in the level of investment in terms of capital expenditures, net fixed assets or advertising between quarterly reporting committed firms and quarterly reporting noncommitted firms. The results also show that there is no significant impact of frequent financial reporting on managerial short termism in the existence of investment sensitivity. This null evidence is consistent with the theoretical insight that, for frequent disclosure to affect managerial short termism, it needs to change the mix of hard information versus soft information. | ||
| 653 | |a المحاسبة الإدارية |a التقارير المالية |a قرارات الاستثمار |a البورصة المصرية | ||
| 692 | |b Reporting Frequency |b Investments |b Managerial Short Termism |b Myopia |b Interim Reporting | ||
| 773 | |4 إدارة الأعمال |6 Business |c 032 |e Journal of Commercial & Environmental Studies (JCES) |f Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt Al-Tuğāriyyaẗ wa Al-Buḥūṯ Al-Bī’iyyaẗ |l 003 |m مج10, ع3 |o 0335 |s المجلة العلمية للدراسات التجارية والبيئية |v 010 |x 2090-3782 | ||
| 856 | |u 0335-010-003-032.pdf |n https://jces.journals.ekb.eg/article_51017.html | ||
| 930 | |d y |p y | ||
| 995 | |a EcoLink | ||
| 999 | |c 981578 |d 981578 | ||
عناصر مشابهة
-
The market response to the interim financial reports publication
بواسطة: القضاة، كمال أحمد منشور: (1997) -
THE DETECTION AND DETECTABILITY OF MATERIAL MISSTATEMENTS IN INTERIM FINANCIAL REPORTS BY CAPITAL MARKET PARTICIPANTS.
بواسطة: Al Sudairy, Salman Abd Alrahman منشور: (1991) -
The Moderating Role of Product Market Competition in the Association between Managerial Ability and Financial Reporting Readability
بواسطة: Omara, Mohamed Rezk Abdelgafar منشور: (2024) -
Role Reports Finance Interims in Enhancing the Financial Statements
بواسطة: Mohammed, Dhyeaa Jassim منشور: (2022) -
The Impact of Financial Distress on the Relationship between Managerial Ability and Audit Report: Timeliness Evidence from Companies Listed on the Egyptian Stock Exchange
بواسطة: إبراهيم، أسماء إبراهيم عبدالرحيم منشور: (2022)
