The Iimpact of environmental costs on earnings management : An empirical study = أثر التكاليف البيئية على إدارة الأرباح : دراسة تطبيقية /
Alaa Sherif Keshk
The Iimpact of environmental costs on earnings management : An empirical study = أثر التكاليف البيئية على إدارة الأرباح : دراسة تطبيقية / أثر التكاليف البيئية على إدارة الأرباح : دراسة تطبيقية = The Iimpact of environmental costs on earnings management : An empirical study Alaa Sherif Keshk ; Supervised Magdy Gamal Abdelkader - Cairo : Alaa Sherif Keshk , 2017 - 149 Leaves ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
The main purpose of this thesis is to understand the relationship between environmental costs and earnings management. Environmental cost is a vital part of CSR aspect. It took also in consideration the association between CSR and earnings management. In addition, environmental costs were divided into CES and CEC. The sample consisted of 36 Egyptian listed corporations for the period from 2011 to 2015. The data was collected through corporates annual reports. Further, modified Jones model was used to detect for earnings management activities. The findings showed a significant positive relationship between CSR and earnings management, non-significant positive relationship was discovered between CER and earnings management, and non-significant negative relationship was found between environmental costs, CEC and earnings management
Corporate environmental responsibility Corporate social responsibility Environmental costs
The Iimpact of environmental costs on earnings management : An empirical study = أثر التكاليف البيئية على إدارة الأرباح : دراسة تطبيقية / أثر التكاليف البيئية على إدارة الأرباح : دراسة تطبيقية = The Iimpact of environmental costs on earnings management : An empirical study Alaa Sherif Keshk ; Supervised Magdy Gamal Abdelkader - Cairo : Alaa Sherif Keshk , 2017 - 149 Leaves ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
The main purpose of this thesis is to understand the relationship between environmental costs and earnings management. Environmental cost is a vital part of CSR aspect. It took also in consideration the association between CSR and earnings management. In addition, environmental costs were divided into CES and CEC. The sample consisted of 36 Egyptian listed corporations for the period from 2011 to 2015. The data was collected through corporates annual reports. Further, modified Jones model was used to detect for earnings management activities. The findings showed a significant positive relationship between CSR and earnings management, non-significant positive relationship was discovered between CER and earnings management, and non-significant negative relationship was found between environmental costs, CEC and earnings management
Corporate environmental responsibility Corporate social responsibility Environmental costs