The impact of disclosure quality and forward-looking information on firm value : (Record no. 81425)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03168cam a2200337 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223032754.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210629s2021 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.2021.La.I |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lamis Mustafa Elsharkawy |
| 245 14 - TITLE STATEMENT | |
| Title | The impact of disclosure quality and forward-looking information on firm value : |
| Remainder of title | Evidence from Middle East and North Africa (MENA) countries / |
| Statement of responsibility, etc. | Lamis Mustafa Elsharkawy ; Supervised Helmy Ibrahim sallam , Ahmed Fouad |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | بالتطبيق على شركات مسجله فى بورصات دول فى الشرق الاوسط و شمال افريقيا : |
| Remainder of title | تاثير جوده الافصاح والمعلومات المحاسبيه المتوقعه على قيمه الشركات |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Lamis Mustafa Elsharkawy , |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 143 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 of this thesis is to empirically examine the impact of disclosure quality and forward-looking information on the firm value. This thesis was empirically used secondary data; financial statements and annual reports of companies listed in the Middle East and North Africa stock exchange markets. Descriptive, correlation and Panel data regression analysis used to test the data using E views program version no. 9. The sample collected from the most active 30 non-financial firms listed in five countries of MENA region which are Egypt, United Arab Emirates, Saudi Arabia, Qatar, and Bahrain in the period from 2016 to 2018 (total observations was 450). There are two independent variables which are disclosure quality and forward-looking information; where disclosure quality measured by the readability of the data disclosed using fog index, Forward-looking disclosures were investigated using a checklist that included 24 items distributed over 5 categories of disclosure (1- environment around the company, 2- goals, 3- strategies and business policies, 4- organization, management and corporate structure and 5- financial issues) through a content analysis where a score was calculated by adding the sum of disclosed items in the company{u2019}s annual report and then divide them by the total number of items and the dependent variable was the firm value which is measured by Tobins{u2019} Q. The results showed that there is a significant negative linear relationship between the independent variable of fog index and the dependent variable Firm value, and there is a significant positive linear relationship between the independent variable forward-looking information and dependent variable Firm value |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Disclosure quality |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Firm value |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Forward-looking information |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ahmed Fouad , |
| Relator term | |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Helmy Ibrahim sallam , |
| 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.La.I | 01010110083753000 | 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.La.I | 01020110083753000 | 22.09.2023 | CD - Rom | 83753.CD |