The relationship between accounting consistency and earnings quality and its impact on stock returns synchronicity : (Record no. 73447)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02489cam a2200313 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223032345.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190821s2019 ua d f m 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EG-GiCUC |
| Language of cataloging | eng |
| Transcribing agency | EG-GiCUC |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | Deposite |
| 097 ## - Thesis Degree | |
| Thesis Level | Ph.D |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | Cai01.05.02.Ph.D.2019.Re.R |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Reem Essam Mohamed Mohamed Bedeir |
| 245 14 - TITLE STATEMENT | |
| Title | The relationship between accounting consistency and earnings quality and its impact on stock returns synchronicity : |
| Remainder of title | Reem Essam Mohamed Mohamed Bedeir / |
| Statement of responsibility, etc. | Reem Essam Mohamed Mohamed Bedeir ; Supervised Mohamed Hassan Abdelazim |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Reem Essam Mohamed Mohamed Bedeir , |
| Date of publication, distribution, etc. | 2019 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 154 Leaves : |
| Other physical details | charts ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Using path analysis, this study investigated the direct and indirect effect of accounting consistency and accounting-based earnings quality proxy on market returns synchronicity of the Egyptian listed firms. The accounting-based earnings quality proxy was accruals quality represented in the standard deviation of the residual from working capital accruals. The data were drawn from a sample of 79 firms with 829 firm-year observation, for the period from 2007 to 2017. It was firstly examined how time-series accounting consistency achieves earnings quality. The results found a significant association between time series accounting consistency and lower variation of accruals residuals. Also, it was examined the direct impact of accruals quality on stock returns synchronicity. The findings indicated a significant association between lower variation of accruals residuals and higher stock returns synchronicity. Finally, it was examined the direct and indirect impact of accounting consistency on market returns synchronicity. It found evidence that the consistent use of accounting policies could achieve stock returns synchronicity only after achieving earnings quality. The findings indicated that earnings quality increases the effect of time-series accounting consistency on achieving stock returns synchronicity |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Accounting consistency |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Applied policies |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Earnings quality |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Hassan Abdelazim , |
| Relator term | |
| 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 | Nazla |
| Reviser | Revisor |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Shimaa |
| Reviser | Cataloger |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Thesis |
| 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 | Copy number |
|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 11.02.2024 | Cai01.05.02.Ph.D.2019.Re.R | 01010110079120000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.Ph.D.2019.Re.R | 01020110079120000 | 22.09.2023 | CD - Rom | 79120.CD |