Investigating the mediating effect of financing constraints on the relationship between financial statement comparability and corporate cash holdings : (Record no. 169611)
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| 000 -LEADER | |
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| fixed length control field | 05286namaa22004211i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - أخر تعامل مع التسجيلة | |
| control field | 20250223033350.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 241222s2023 |||a|||f m||| 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloguing 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 ## - Acquisition Source | |
| Acquisition Source | Deposit |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| 092 ## - LOCALLY ASSIGNED DEWEY CALL NUMBER (OCLC) | |
| Classification number | 657 |
| Edition number | 21 |
| 097 ## - Degree | |
| Degree | M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Local Call Number | Cai01.05.02.M.Sc.2023.Ah.I |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Authority record control number or standard number | Ahmed Adel Ali Attia, |
| Preparation | preparation. |
| 245 10 - TITLE STATEMENT | |
| Title | Investigating the mediating effect of financing constraints on the relationship between financial statement comparability and corporate cash holdings : |
| Remainder of title | an empirical study / |
| Statement of responsibility, etc. | by Ahmed Adel Ali Attia ; Supervision Prof. Dr. Mohamed Elbannan, Dr. Dina Elsayed. |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | / دراسة التأثير الوسيط للقيود التمويلية على العلاقة بين قابلية القوائم المالية للمقارنة واحتفاظ الشركات بالنقدية |
| 264 #0 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2023. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 72 leaves : |
| Other physical details | illustrations ; |
| Dimensions | 30 cm. + |
| Accompanying material | CD. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rda content |
| 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, 2023. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Bibliography: pages 63-72. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Purpose - The purpose of this study is to investigate the effect of financial statement comparability on the corporate cash holdings of Egyptian firms. The study further examines whether financing constraints and growth options mediate the relation between financial statement comparability and corporate cash holdings.<br/>Design/methodology/approach – Using panel data from 91 Egyptian listed firms, for a 10-year period starting from the first quarter of 2012 through the fourth quarter of 2021, comprising 3,640 firm-quarterly observations. This study uses the Ordinary least square (OLS) regression analysis to examine the research hypotheses. The first hypothesis examines the mediating role of financing constraints on the relation between financial statements comparability and corporate cash holdings, and the second hypothesis examines the mediating role of growth options on this relation.<br/>Findings – The findings suggest that financing constraints improve the effect of financial statement comparability on corporate cash holdings while growth options is not a significant mediator. <br/>Originality/value/contribution – To the best of the researcher’s knowledge, this is the first empirical research that examines the mediating effect of financing constraints and growth options on the relation between financial statement comparability and corporate cash holdings in the context of Egyptian market as an emerging economy. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | الغرض - الغرض من هذه الدراسة هو فحص تأثير قابلية مقارنة القوائم المالية على الحيازات النقدية للشركات المصرية. كما تبحث الدراسة ما إذا كانت قيود التمويل وخيارات النمو تتوسط العلاقة بين قابلية مقارنة القوائم المالية والحيازات النقدية للشركات.<br/>التصميم / المنهجية / النهج – تم استخدام بيانات 91 شركة مصرية مدرجة ، لفترة 10 سنوات تبدأ من الربع الأول من عام 2012 حتى الربع الرابع من عام 2021 ، بما في ذلك 3640 ملاحظة ربع سنوية للشركة. تستخدم هذه الدراسة تحليل الانحدار لفحص فرضيات البحث. تبحث الفرضية الأولى في الدور الوسيط للقيود التمويلية على العلاقة بين قابلية مقارنة القوائم المالية والحيازات النقدية للشركات ، وتفحص الفرضية الثانية الدور الوسيط لخيارات النمو على هذه العلاقة.<br/>النتائج - تشير النتائج إلى أن القيود التمويلية تحسن تأثير قابلية مقارنة القوائم المالية على الحيازات النقدية للشركات في حين أن خيارات النمو ليست وسيطا مهما.<br/>الأصالة / القيمة / المساهمة - على حد علم الباحث ، هذا هو البحث التجريبي الأول الذي يدرس التأثير الوسيط للقيود التمويلية وخيارات النمو على العلاقة بين قابلية مقارنة القوائم المالية والحيازات النقدية للشركات في سياق السوق المصري كاقتصاد ناشئ. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Issues CD | Issues also as CD. |
| 546 ## - LANGUAGE NOTE | |
| Text Language | Text in English and abstract in Arabic & English. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| Source of heading or term | qrmak |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Financial statement comparability |
| -- | Financing constraints |
| -- | Growth options |
| -- | Corporate cash holdings |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Elbannan |
| Relator term | thesis advisor. |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Dina Elsayed |
| Relator term | thesis advisor. |
| 900 ## - Thesis Information | |
| Grant date | 01-01-2023 |
| Supervisory body | Mohamed Elbannan |
| -- | Dina Elsayed |
| Discussion body | Atef Mohamed Ahmed |
| -- | Bassant Badr El-Din Shaarawy |
| Universities | Cairo University |
| Faculties | Faculty of Commerce |
| Department | Department of Accounting |
| 905 ## - Cataloger and Reviser Names | |
| Cataloger Name | Shimaa |
| Reviser Names | Huda |
| 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 | Home library | Current library | Date acquired | Inventory number | Full call number | Barcode | Date last seen | Effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 22.12.2024 | 89551 | Cai01.05.02.M.Sc.2023.Ah.I | 01010110089551000 | 22.12.2024 | 22.12.2024 | Thesis |