The impact of other comprehensive income fluctuation on cost of debt, credit risk, and stock price volatility / (Record no. 81056)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03365cam a2200337 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223032741.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210527s2021 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.2021.Ze.I |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Zeinab Hanafy Abdelmonem Radwan |
| 245 14 - TITLE STATEMENT | |
| Title | The impact of other comprehensive income fluctuation on cost of debt, credit risk, and stock price volatility / |
| Statement of responsibility, etc. | Zeinab Hanafy Abdelmonem Radwan ; Supervised Mohamed Hassan Abdelazim , Walid Shehata Mohamed |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | أثر تذبذب الدخل الشامل الأخر على تكلفة الديون و الخطر الائتمانى و تغيرات أسعار الأسهم |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Zeinab Hanafy Abdelmonem Radwan , |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 139 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. | The main objective of the current study is to examine the effect of the incremental volatility of other comprehensive income (OCI) on corporate cost of debt, corporate credit risk, and stock price volatility (SPV). Moreover, the mediating role of credit risk on the association between OCI volatility and cost of debt is also examined. The research sample covers a period of 12 quarters from the first quarter of 2017 to the fourth quarter of 2019, and comprises 31 Egyptian firms listed in the Egyptian Stock Exchange. The Prais-Winsten regression, and the structural equation modelling are used to test the validity of the developed research hypotheses. The rolling standard deviation is used to proxy for the incremental volatility of OCI, the interest rate is used to proxy for the corporate cost of debt, the Merton{u2019}s (1974) model is used as a proxy for the corporate credit risk, and the Baskin{u2019}s (1989) model is used as a proxy for the SPV The results show that: First, there is a significant positive impact of OCI volatility on credit risk. Second, there is no direct significant association between OCI volatility and cost of debt. However, when credit risk mediates the association between incremental OCI volatility and cost of debt, the structural equation modelling reveals the existence of a positive impact of OCI volatility on cost of debt through credit risk. Thus, the findings imply that the Egyptian creditors value the OCI volatilities when assessing the creditworthiness of firms, and when pricing debt contracts. Third, there is a significant negative impact of OCI volatility on SPV, implying that Egyptian equity investors prefer not to make trading activities during periods of high volatility. As, high OCI volatility increases uncertainty that is viewed as bad news by investors who decide to postpone their trading activities until the volatility slows down in order to be able to reliably estimate firm{u2019}s economic value |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Corporate Cost of Debt |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Corporate Credit Risk |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Volatility of Other Comprehensive Income |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Hassan Abdelazim , |
| Relator term | |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Walid Shehata Mohamed , |
| 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 | Amira |
| Reviser | Cataloger |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Nazla |
| Reviser | Revisor |
| 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.2021.Ze.I | 01010110083520000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2021.Ze.I | 01020110083520000 | 22.09.2023 | CD - Rom | 83520.CD |