The impact of diversification, market power and financial statement comparability on earnings management / (Record no. 84144)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03182cam a2200349 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223032918.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220207s2021 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.Sh.I |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Shaymaa Ezzat Sakr Abdelhameed |
| 245 14 - TITLE STATEMENT | |
| Title | The impact of diversification, market power and financial statement comparability on earnings management / |
| Statement of responsibility, etc. | Shaymaa Ezzat Sakr Abdelhameed ; Supervised Mohamed Hassan Abdelazim , Manal Abdelazim Mohamed |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | أثر التنوع والقوة السوقية وقابلية القوائم المالية للمقارنة على ادارة الارباح |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Shaymaa Ezzat Sak Abdelhameed , |
| Date of publication, distribution, etc. | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 140 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 the current research is to examine the impact of diversification, market power, and financial statement comparability on earnings management.The research covers a period of 23 quarters from the fourth quarter of 2014 to the second quarter of 2020, and comprises 125 firms listed in the Egyptian Stock Exchange.The pooled ordinary least squares (OLS) and fixed effect model (FEM) regressions are conducted to test the validity of the research hypotheses.The modified Jones model (1995) is used to measure earnings management, the number of business segments included in each firm is used to measure diversification, the adjusted Lerner index (A-LI) is used as a measure of market power, and the De Franco model (2011) is used as a measure of financial statement comparability. The results reveal that: First, there is a significant negative relationship between diversification and earnings management.This result implies that corporate diversificationseems to mitigate earnings management. As, the diversification may be linked with lower risk becauseof its multiple lines of business with imperfectly correlated returns, thereby reducing earnings variability. Second, there is a significant negative association between market power and earnings management, which implies that firms enjoying strong market power have no need to manipulate reported earnings due to lower level of cash flow fluctuations. Third, there is a significant negative association between financial statement comparability and earnings management. Since, when the accounting comparability improves, the accounting information of the company becomes more transparent for market participants, hence, incentives and possibilities for managers{u2019} accrual earnings management (AEM) activities have been diminished |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Earnings |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Diversification |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Financial Statement Comparability |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Market Power |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Manal Abdelazim Mohamed , |
| Relator term | |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Hassan Abdelazim , |
| 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.M.Sc.2021.Sh.I | 01010110085355000 | 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.Sh.I | 01020110085355000 | 22.09.2023 | CD - Rom | 85355.CD |