MARC details
| 000 -LEADER |
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| fixed length control field |
02834cam a2200313 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
EG-GiCUC |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
171125s2017 ua f m 000 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
EG-GiCUC |
| Language of cataloging |
eng |
| Transcribing agency |
EG-GiCUC |
| 041 0# - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
Deposite |
| 097 ## - Thesis Degree |
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| Thesis Level |
M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) |
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| Classification number |
Cai01.05.02.M.Sc.2017.Is.E |
| 100 0# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Israa Abdelkhalek Hussein |
| 245 10 - TITLE STATEMENT |
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| Title |
Examining the impact of financial reporting quality on the relation between investment decisions and dividend payout policy / |
| Statement of responsibility, etc. |
Israa Abdelkhalek Hussein ; Supervised Ashraf Mahmoud Kadry Elsharkawy , Heba Abouelsood |
| 246 15 - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
أثر جودة التقارير المالية على العلاقة بين قرارات الاستثمار و سياسة توزيع الارباح |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
Cairo : |
| Name of publisher, distributor, etc. |
Israa Abdelkhalek Hussein , |
| Date of publication, distribution, etc. |
2017 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
135 Leaves ; |
| Dimensions |
30cm |
| 502 ## - DISSERTATION NOTE |
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| Dissertation note |
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
Miller and Modigliani{u2019}s (1961) assumptions are viewed as not holding anymore as investment decisions and dividend payout policies are inseparable. This thesis examines the association between these two corporate decisions given the level of financial reporting quality. The study covers a period of five years (2010-2014), for a final sample of 71 Egyptian non-financial firms. Multiple regression is employed as a tool of analysis on the secondary data, extracted from the annual financial statements of the Egyptian firms. The results indicate that dividend policy is negatively associated with investment decisions for the whole sample. Moreover, when splitting the sample according to the firm life cycle, unexpectedly, there is a negative association in the subsample of firms in the declining phase compared to the well matured firms subsample. It could be inferred that the economic and political events during the Egyptian revolution may have an influence on the investment decisions of Egyptian firms. In addition, it is found that financial reporting quality does not lessen that negative association between the two corporate decisions, either in the whole or subsamples. The study is composed of four chapters. The first two chapters represent the theoretical part while the empirical part is conducted in the remaining two chapters. It is recommended that the financial reporting may need to be more suitable to the Egyptian setting, being an emerging market, to reflect its distinct character compared to more developed countries |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
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| Additional physical form available note |
Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Dividend payout policy |
| 653 #4 - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Financial reporting quality |
| 653 #4 - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Investment decisions |
| 700 0# - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Ashraf Mahmoud Kadry Elsharkawy , |
| Relator term |
|
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Heba AbouElsood , |
| Relator term |
|
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
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| Cataloger |
Nazla |
| Reviser |
Revisor |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
|---|
| Cataloger |
Samia |
| Reviser |
Cataloger |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Thesis |
