Examining the Association among Related Party Transactions, Family Ownership, and Earnings Management in Egyptian Listed Companies : (Record no. 164187)
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| 000 -LEADER | |
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| fixed length control field | 02751nam a2200301Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223033121.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 231030s9999 xx 000 0 und d |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | Deposit |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.047 |
| 097 ## - Thesis Degree | |
| Thesis Level | M.Sc. |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | Cai01.05.02.M.sc.2022.Ra.E. |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Radwa Hassan Nabih El-Monayer, |
| 245 ## - TITLE STATEMENT | |
| Title | Examining the Association among Related Party Transactions, Family Ownership, and Earnings Management in Egyptian Listed Companies : |
| Remainder of title | An Empirical Study / |
| Statement of responsibility, etc. | By Radwa Hassan Nabih El-Monayer؛ Supervised byMohamed Hassan Abd-El-Azim,Heba Hazem Abd-El-Hamid |
| 246 ## - VARYING FORM OF TITLE | |
| Title proper/short title | اختبار العلاقة بين المعامالات مع الاطراف ذوي العلافة و الملكيةالعائلية وادارة الارباح في الشركات المقيدة بالبورصة المصرية : دراسة تطبيقية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022. |
| 336 ## - CONTENT TYPE | |
| Source | rda content |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | Unmediated |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.)-Cairo University,2022. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Bibliography: p.126-140. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Lecturer of Accounting, Faculty of Commerce, Cairo University 2022 Abstract The main purpose of this research is examining the effect of related party transactions (RPTs) and family ownership (FO) on earnings management (EM). Moreover, this research aims to investigate the moderating effect of family ownership on the association between RPTs and EM. Data was collected from 58 Egyptian firms listed in the Egyptian stock market. The research sample covers a period of five years from 2016 to 2020. A fixed effect model (FEM) regression is employed to test the research hypotheses. Accrual-based EM is measured by using discretionary accruals estimated by modified Jones model. RPTs are measured by scaling total amount of RPTs to total assets to indicate whether such transactions represent 1% of total assets or not. Percentage of shares held by family members is used to measure FO. The results reveal that there is a significant negative association between RPTs and accrual EM, suggesting that RPTs aren’t used opportunistically but used efficiently to the advantage of the firm. Furthermore, the results show that there is a negative association between FO and earnings management, implying that family members tend to avoid risky behaviors such as EM to protect the firm’s name and reputation. Finally, it is found that FO, as a regulatory corporate governance mechanism, strengthens the negative association between RPTs and EM |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Related Party Transactions |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Hassan Abd-El-Azim. |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://172.23.153.220/th.pdf">http://172.23.153.220/th.pdf</a> |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Mohamady |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Thesis |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Source of classification or shelving scheme | Not for loan | Home library | Current library | Date acquired | Full call number | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 11.02.2024 | Cai01.05.02.M.sc.2022.Ra.E. | 01010110086269000 | 30.10.2023 | Thesis |