Examining the impact of working capital management and financial reporting quality on financial performance : (Record no. 79201)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03337cam a2200337 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223032643.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 201212s2020 ua 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.2020.Ha.E |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hadeer Adel Abdelhamid |
| 245 10 - TITLE STATEMENT | |
| Title | Examining the impact of working capital management and financial reporting quality on financial performance : |
| Remainder of title | An empirical study / |
| Statement of responsibility, etc. | Hadeer Adel Abdelhamid ; Supervised Hala Abdelnaby Abdelfattah , Kholoud Abdelkareem Mahmoud |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | دراسة تأثير إدارة رأس المال العامل وجودة التقارير المالية على الأداء المالى : |
| Remainder of title | دراسة تطبيقية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Hadeer Adel Abdelhamid , |
| Date of publication, distribution, etc. | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 148 Leaves ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The objective of this research is to examine the impact of working Capital Management (WCM) and Financial Reporting Quality (FRQ) on firm{u2019}s Financial Performance (FP). In this research, a sample of 61 Egyptian firms listed in the Egyptian stock Exchange is used for a period of five years from 2014 to 2018. The Panel Least Squares (PLS) and Estimated Generalized Least Square (EGLS) Regression analysis are employed to test the research hypotheses. Cash Conversion Cycle (CCC), Average Days of collecting Receivables (ADR), Average Days of holding Inventory (ADI) and Average Days of payment of Payables (ADP) are used to measure WCM, The modified Jones model (1995) is used to measure FRQ, and Return On Assets (ROA), Return On Equity (ROE) and Earnings Per Share (EPS) are used to measure firm{u2019}s FP. The results revealed that there is a significant negative impact of CCC on firm{u2019}s FP measured by ROA, ROE and EPS. Moreover, it is found that ADR and ADI have a significant negative impact on ROA. Also, it is found that ADI has a significant negative impact on ROE, while ADP has a significant positive impact on ROE. Additionally, there is a significant negative impact of ADR on EPS. Therefore, the efficient management of working capital can be achieved through shortening ADR and ADI and lengthening ADP as possible which in turn will be reflected positively on overall firm{u2019}s FP. Furthermore, the results indicated that FRQ has insignificant impact on ROA. Also, it is found that FRQ has a significant positive impact on ROE, while it has a significant negative impact on EPS. This implies that the lower the FRQ, the lower the ROE and the higher the EPS. Finally, the results show that the involvement of Earnings Management (EM) practices through deceasing FRQ, strengthen the relationship between WCM and ROA.Thus, managers use EM practices in the process of WCM to improve firm{u2019}s FP measured by ROA |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Earnings Management |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Financial Reporting Quality |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Working Capital Management |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hala Abdelnaby Abdelfattah , |
| Relator term | |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kholoud Abdelkareem Mahmoud , |
| 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.M.Sc.2020.Ha.E | 01010110082309000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2020.Ha.E | 01020110082309000 | 22.09.2023 | CD - Rom | 82309.CD |