The Moderating Effect of Earnings Quality on the Association between Sustainability Reporting Disclosure and Stock Price Crash Risk : (Record no. 165938)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04755namaa22004211i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223033216.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 231205s2022 ua a|||frm||| 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EG-GICUC |
| Language of cataloging | eng |
| Transcribing agency | EG-GICUC |
| Modifying agency | EG-GICUC |
| Description conventions | rda |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| Language code of summary or abstract | eng |
| -- | ara |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | Deposit |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658 |
| Edition number | 21 |
| 092 ## - LOCALLY ASSIGNED DEWEY CALL NUMBER (OCLC) | |
| Classification number | 658 |
| Edition number | 21 |
| 097 ## - Thesis Degree | |
| Thesis Level | M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | Cai01.05.02.M.Sc.2022.Am.M |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Aml Badr Hafez Awad-Allah, |
| Relator term | preparation. |
| 245 14 - TITLE STATEMENT | |
| Title | The Moderating Effect of Earnings Quality on the Association between Sustainability Reporting Disclosure and Stock Price Crash Risk : |
| Remainder of title | An Empirical Study / |
| Statement of responsibility, etc. | prepared by Aml Badr Hafez Awad-Allah ; supervised by Dr. Rola Samy Nowar, Dr. Menna Mortada Mahfouz. |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | التأثير المعدل لجودة الأرباح على العلاقة بين الافصاح عن تقارير الاستدامة ومخاطر انهيار اسعار الاسهم : دراسة تطبيقية على الشركات المسجلة بالبورصة المصرية |
| 264 #0 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 102 pages : |
| Other physical details | illustrations ; |
| Dimensions | 30 cm. + |
| Accompanying material | CD. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | Unmediated |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Source | rdacarrier |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.)-Cairo University, 2022. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Bibliography: pages 72-79. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This thesis aims to measure the moderating effect of earnings quality on the association between sustainability reporting disclosure and stock price crash risk. To this end, the researcher used a sample of 61 publicly listed firms in the Egyptian Stock Exchange during the period from 2012 to 2019. The data were analyzed using descriptive statistics, Pearson Correlation Matrix and multiple panel data linear regression models. The results revealed that there is a quadratic relationship between sustainability reporting discourse and stock price crash risk. As the interaction between sustainability reporting disclosure and earning quality conservatism (MTB), increases the negative impact of sustainability reporting disclosure deviation from the optimal level on the expected stock price crash risk. Furthermore, the interaction between sustainability reporting disclosure and earnings quality (INSM) reduces the negative impact of sustainability reporting disclosure deviation from the optimal level on the expected stock price crash risk. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | تهدف هذه الدراسة إلي قياس مدى تأثير جودة الأرباح كمتغير معدل على العلاقة بين الإفصاح عن تقارير الإستدامة ومخاطر إنهيار أسعار الأسهم. ولأجل التوصل إلي طبيعة تلك العلاقة , فقد قامت الباحثة بالتطبيق على عينة تضم 61 شركة حكومية مقيدة بسوق الأوراق المالية المصري وذلك خلال الفترة من 2012 إلي 2019.<br/>وقد تم تحليل بيانات الدراسة باستخدام الإحصاء الوصفي ومصفوفة إرتباط بيرسون ونماذج الإنحدار الخطي المتعدد.<br/>وقد توصلت نتائج الدراسة إلى وجود علاقة من الدرجة الثانية بين الإفصاح عن تقارير الإستدامة ومخاطر إنهيار أسعار الأسهم , حيث تبين أن التفاعل بين الإفصاح عن تقارير الإستدامة وجودة الأرباح يزيد من إنحراف التأثير العكسي للإفصاح عن تقارير الإستدامة عن المستوى الأمثل وذلك على مخاطر إنهيار أسعار الأسهم , وذلك في ظل إستخدام نموذج القياس الأول MTB.<br/>علاوة على ذلك, فقد تبين أيضا وجود علاقة بين الإفصاح عن تقارير الإستدامة وجودة الأرباح والتي أدت بدورها إلي تخفيض التأثير العكسي للإفصاح عن تقارير الإستدامة على مخاطر إنهيار أسعار الأسهم , وذلك في ظل إستخدام نموذج القياس الثاني INSM.<br/> |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issues also as CD. |
| 546 ## - LANGUAGE NOTE | |
| Language note | Text in English and abstract in Arabic & English. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting. |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Earnings Quality |
| -- | Sustainability Reporting Disclosure |
| -- | Stock Price Crash Risk |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Rola Samy Nowar, |
| Relator term | thesis advisor. |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Menna Mortada Mahfouz, |
| Relator term | thesis advisor. |
| 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> |
| 900 ## - EQUIVALENCE OR CROSS-REFERENCE-PERSONAL NAME [LOCAL, CANADA] | |
| Numeration | 01-01-2022 |
| Titles and other words associated with a name | Rola Samy Nowar |
| -- | Menna Mortada Mahfouz |
| Dates associated with a name | Mohamed Hassan Abdelazim |
| -- | Magda Hussien Ibrahim |
| -- | Rola Samy Nowar |
| Universities | Cairo University |
| Faculties | Faculty of Commerce |
| Divisons | Department of Accounting |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Asmaa |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Thesis |
| Edition | 21 |
| Suppress in OPAC | No |
| 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 | Not for loan | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 11.02.2024 | Cai01.05.02.M.Sc.2022.Am.M | 01010110087881000 | 05.12.2023 | Thesis |