The impact of accounting for derivatives on corporate risk, earnings and the informativeness of performance signals : (Record no. 75760)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02849cam a2200301 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 191209s2019 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 | M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | Cai01.05.02.M.Sc.2019.Ha.I |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hanan Sayed Ibrahim |
| 245 14 - TITLE STATEMENT | |
| Title | The impact of accounting for derivatives on corporate risk, earnings and the informativeness of performance signals : |
| Remainder of title | An empirical study / |
| Statement of responsibility, etc. | Hanan Sayed Ibrahim ; Supervised Helmi I. Sallam |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | تأثير المحاسبة عن المشتقات المالية على المخاطر وعوائد الشركات ومعلومات مؤشرات الأداء : |
| Remainder of title | دراسة ميدانية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Hanan Sayed Ibrahim , |
| Date of publication, distribution, etc. | 2019 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 257 Leaves : |
| Other physical details | charts ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | While the world has witnessed the growing use of derivative instruments and rapid expansion of derivatives markets over the past decades, the extensive use of derivatives products in developed markets has been blamed for the recent global financial crisis. The supervisory and regulatory bodies across the world have increasingly paid attention to the establishment of an effective governance system including the issuing of financial reporting rules for companies to account and disclose their derivative activities. By far derivatives research has largely been based on western developed economies; little has been known about reporting and disclosing of derivatives from developing economies. This study aimed at investigating the impacts of (SFAS No.133) 2Accounting for Derivatives Instruments and Hedging Activities3 and (SFAS No.161) 2Disclosures about Derivatives Instruments and Hedging Activities3 and their amendments on the corporate risk management activities, earnings management levels and the corporate performance signals in Egyptian listed companies (EGX) both 2financial and non-financial listed companies3 that use financial derivatives in their business work. The study hypothesized that there is no significant relationship between accounting for derivatives instruments (SFAS No.133, SFAS No.161, and their amendments) and the corporate risk management activities, earnings management levels and performance signals. Questionnaires have been designed and sent to the chief financial officers 3CFO3, the financial analysts and the external auditors of these companies, to collect the research data |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Corporate Risk |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Derivative Instruments |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Interest Rate (IR) risk |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Helmi I. Sallam , |
| Relator term | |
| 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.M.Sc.2019.Ha.I | 01010110080366000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2019.Ha.I | 01020110080366000 | 22.09.2023 | CD - Rom | 80366.CD |