Measuring effects of pro forma statements' disclosure on shares' earnings through the use of real activity manipulation : An empirical study / Ayat Hussein Ahmed Mohamed ; Supervised Abdelmoneim Awadallah
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Item type | Current library | Home library | Call number | Copy number | Status | Barcode | |
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قاعة الرسائل الجامعية - الدور الاول | المكتبة المركزبة الجديدة - جامعة القاهرة | Cai01.05.02.M.Sc.2013.Ay.M (Browse shelf(Opens below)) | Not for loan | 01010110063836000 | ||
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مخـــزن الرســائل الجـــامعية - البدروم | المكتبة المركزبة الجديدة - جامعة القاهرة | Cai01.05.02.M.Sc.2013.Ay.M (Browse shelf(Opens below)) | 63836.CD | Not for loan | 01020110063836000 |
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Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
The main aim of the present research is to measure the effect of meeting or beating forecasts of analysts on share performance through the use of real activities manipulation of earnings. In order to achieve its objective, the current research model was followed and the variables were derived from a literature review. The research model included three main variables: pro forma financial statements, real activity manipulation and share performance. Secondary data were collected from the financial statements of 19 listed Egyptian firms starting from 2009 to 2011; all firms which were selected were involved in the sample were listed on the Egyptian stock exchange
Issued also as CD
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