MARC details
| 000 -LEADER |
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| fixed length control field |
02817nam a2200325 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
EG-GiCUC |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
220914s2022 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) |
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| Holding library |
Deposite |
| 097 ## - Thesis Degree |
|---|
| Thesis Level |
M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) |
|---|
| Classification number |
Cai01.05.02.M.Sc.2022.Mo.M |
| 100 0# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Monir Mohamed Monir |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
The Moderating Role of Firm Characteristics on the Relationship between Financial Distress and Earnings Management : |
| Remainder of title |
An Empirical Study / |
| Statement of responsibility, etc. |
Monir Mohamed Monir ; Supervised Hala Abdelnaby Abdelfattah , Manal Abdelazim Mohamed |
| 246 15 - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
دراسة تطبيقية : |
| Remainder of title |
الدور المعدل لخصائص المنشأة علي العلاقة بين التعثر المال و ادارة الأرباح |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Cairo : |
| Name of publisher, distributor, etc. |
Monir Mohamed Monir, |
| Date of publication, distribution, etc. |
2022 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
156 P . : |
| Other physical details |
charts ; |
| Dimensions |
30cm |
| 502 ## - DISSERTATION NOTE |
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| Dissertation note |
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The main objective of this study is to examine the moderating role of firm characteristics on the relationship between Financial Distress (FD) and Earnings Management (EM). In this research, a sample of 101 Egyptian firms listed in the Egyptian stock Exchange is used for a period of six years from 2014 to 2019. The ordinary least square (OLS) regression is applied for six multiple regression models to test the research hypotheses. Discretionary accruals estimated from modified Jones model (1995) is used to measure EM, Altman{u2019}s Z-score Emerging Markets Scoring model (EMS) is used to measure FD. The firm characteristics examined in this research are firm size, firm growth opportunities, financial leverage and profitabilityThe results revealed that there is a significant positive relationship between FD and EM. Moreover, it is found that there is a significant positive relationship between firm characteristics and EM. Additionally, there is a significant positive relationship between firm characteristics and FD. Finally, the results indicated that the firm size moderates the relationship between FD and EM, implying that firm size reduces the negative impact of Z-Score on EM. while firm growth opportunities, leverage and profitability don{u2019}t moderate the relationship between FD and EM. Thus, government, public investors, shareholders, banks, insurance companies and creditors should take into consideration firm size while assessing the relationship between FD and EM |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE |
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| Additional physical form available note |
Issued also as CD |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Earnings Management |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Financial Distress |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Firm Growth Opportunities; |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Firm Size |
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hala Abdelnaby Abdelfattah , |
| Relator term |
|
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Manal Abdelazim Mohamed , |
| Relator term |
|
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
|---|
| Cataloger |
Amira |
| Reviser |
Cataloger |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
|---|
| Reviser |
Revisor |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Thesis |
