Developing an earnings forecasting model based on asymmetric cost behavior through organization life cycle : (Record no. 83754)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02682cam a2200337 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223032906.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220101s2021 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 | Ph.D |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | Cai01.05.02.Ph.D.2021.Mo.D |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Abdelghany Abdelhay |
| 245 10 - TITLE STATEMENT | |
| Title | Developing an earnings forecasting model based on asymmetric cost behavior through organization life cycle : |
| Remainder of title | an empirical study / |
| Statement of responsibility, etc. | Mohamed Abdelghany Abdelhay ; Supervised Ahmed Mahmoud Mohamed Youssef , Mohamed Hamdy Awad |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | تطوير نموذج للتنبؤ بالارباح قائم على السلوك غير المتماثل للتكلفة خلال دورة حياة المنشأة : |
| Remainder of title | دراسة عملية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Mohamed Abdelghany Abdelhay , |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 165 Leaves ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The main objective of this study is to investigate whether an earnings forecasting model incorporating asymmetric cost behavior (ACB) and organization life cycle (OLC) (LCS model) improves earnings forecast accuracy. In addition, this study examines how ACB nature and degree differ across OLC stages and how earnings forecast accuracy (EFA) is affected by each of ACB and OLC. To achieve these objectives an empirical study was conducted employing a sample of 1,577 firm-year observations from 99 manufacturing firms listed on the Egyptian Stock Exchange through the period from 2000 to 2019. Data were analyzed using regression, Independent Samples Test, Paired Samples Test, and Wilcoxon Signed Ranks Test. The statistical results revealed that the three costs' proxies namely; cost of goods sold (COGS), selling, general and administrative cost (SG&A), and total costs (TC) are all exhibit stickiness behavior; however, the nature and degree ACB vary according to OLC as on average costs tend to be anti-sticky in the introduction stage but sticky in all other stages. In addition,TC stickiness has a significant negative effect on EFA. Also, EFA is higher for firms in the mature and growth stages compared to those firms in the introduction and shakeout/decline stages |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Asymmetric cost behavior |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Cost stickiness |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Organization life cycle |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ahmed Mahmoud Mohamed Youssef , |
| Relator term | |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Hamdy Awad , |
| 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.Ph.D.2021.Mo.D | 01010110085117000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.Ph.D.2021.Mo.D | 01020110085117000 | 22.09.2023 | CD - Rom | 85117.CD |