MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02594cam a2200313 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
EG-GiCUC |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210120s2020 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.Re.E |
| 100 0# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Reham Riad Elsayed Ahmed |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Examining the relationship between intellectual capital, earnings quality and financial performance of Egyptian listed companies : |
| Remainder of title |
Empirical study / |
| Statement of responsibility, etc. |
Reham Riad Elsayed Ahmed ; Supervised Sayed Ahmed Abdel Atty Nasr Elden , Manal Abdelazim Mohamed Khalil |
| 246 15 - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
دراسة العلاقة بين رأس المال الفكرى وجودة الأرباح والأداء المالى للشركات المقيدة بالبورصة المصرية : |
| Remainder of title |
دراسة تطبيقية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Cairo : |
| Name of publisher, distributor, etc. |
Reham Riad Elsayed Ahmed , |
| Date of publication, distribution, etc. |
2020 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
145 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 main objective is to investigate the relationship between intellectual capital and the reported earnings quality with the aim of improving the financial performance of the Egyptian listed companies. The current study is conducted among 46 listed companies in EGX (100) for a period from 2014 to 2018. Intellectual capital is measured using the Value Added Intellectual Capital (VAIC) model. As well, earnings quality is measured using the Modified Jones Model to detect the earnings management level while; the financial performance is measured using the return on assets (ROA). The results reveal that the interaction between intellectual capital and earnings quality positively improves the financial performance. Therefore, the intellectual capital information restricts the managers' manipulations in the reported earnings so; earnings quality is enhanced. Accordingly, the financial reports become more accurately representative for all the companies{u2019} resources consequently; the stakeholders will be able to analyze the companies' financial positions based on the accurate reported earnings therefore, the level of investments will be increased and the financial performance will be enhanced |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
|---|
| Additional physical form available note |
Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Intellectual capital |
| 653 #4 - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Knowledge-based economy |
| 653 #4 - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
VAIC model |
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Manal Abdelazim Mohamed Khalil , |
| Relator term |
|
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Sayed Ahmed Abdelatty Nasr Elden , |
| 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 |
