The determinants of accounting conservatisms : (Record no. 83382)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03302cam a2200337 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223032855.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 211204s2021 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 | Cai01.18.01.M.Sc.2021.Wa.D |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Wafaa Salah Mohamed |
| 245 14 - TITLE STATEMENT | |
| Title | The determinants of accounting conservatisms : |
| Remainder of title | A cross-country study / |
| Statement of responsibility, etc. | Wafaa Salah Mohamed ; Supervised Farouk Tamam Ali Shoaib , Noura Anwar Abdelfattah |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | العوامل المؤثرة على ممارسات التحفظ المحاسبى |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Wafaa Salah Mohamed , |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 48 Leaves : |
| Other physical details | charts ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Graduate Studies for Statistical Research - Department of Bio-statistics and Demography |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The objective of this study is to investigate the firm and country characteristics and their relative importance that influence the level of accounting conservatism. A sample of 5470 publicly listed firms from 55 countries during the period 2017-2019 provides the data for the analysis. Both conditional and unconditional conservatism are investigated. The results reveal that country differences explain approximately 31 percent of the variance in the level of unconditional conservatism. Thus, firm characteristics are superior in explaining cross-country variance in the level of accounting conservatism.The results reveal that unconditional conservatism is higher in countries that exhibit higher governance quality and lower in economically free countries and countries with high socioeconomic conditions. Additionally, both accounting regulations and tax growth significantly influence the level of unconditional conservatism.On the contrary, countries with highly leveraged firms are more likely to exhibit higher conditional conservatism. Moreover, conditional conservatism tends to be lower in countries that exhibit higher governance quality. In addition to the fact that both dimensions of conservatism are important, both have unique extra country-level influences.This study explores the variations in the quality of earnings across listed firms by comparing the impact of country-level governance, economic, and socioeconomic characteristics on accounting practices, which may have significant implications for regulators, standards setters, and corporate governance.The findings provide insights into financial accounting research in several ways. First, it extends the accounting literature on country's effects by quantifying the impact of a country's characteristics on accounting conservatism. Second, to the best of the author's knowledge, this is the first study that uses multilevel analysis to investigate the relative importance of firm and country-level characteristics on the level of conservatism |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Conditional conservatism |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Socioeconomic |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Unconditional Conservatism |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Farouk Tamam Ali Shoaib , |
| Relator term | |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Noura Anwar Abdelfattah , |
| 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 | Cai01.18.01.M.Sc.2021.Wa.D | 01010110084890000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.18.01.M.Sc.2021.Wa.D | 01020110084890000 | 22.09.2023 | CD - Rom | 84890.CD |