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The Iimpact of environmental costs on earnings management : An empirical study = أثر التكاليف البيئية على إدارة الأرباح : دراسة تطبيقية / Alaa Sherif Keshk ; Supervised Magdy Gamal Abdelkader

By: Contributor(s): Material type: TextTextLanguage: English Publication details: Cairo : Alaa Sherif Keshk , 2017Description: 149 Leaves ; 30cmOther title:
  • أثر التكاليف البيئية على إدارة الأرباح : دراسة تطبيقية = The Iimpact of environmental costs on earnings management : An empirical study [Added title page title]
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  • Issued also as CD
Dissertation note: Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting Summary: The main purpose of this thesis is to understand the relationship between environmental costs and earnings management. Environmental cost is a vital part of CSR aspect. It took also in consideration the association between CSR and earnings management. In addition, environmental costs were divided into CES and CEC. The sample consisted of 36 Egyptian listed corporations for the period from 2011 to 2015. The data was collected through corporates{u2019} annual reports. Further, modified Jones model was used to detect for earnings management activities. The findings showed a significant positive relationship between CSR and earnings management, non-significant positive relationship was discovered between CER and earnings management, and non-significant negative relationship was found between environmental costs, CEC and earnings management
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Item type Current library Home library Call number Copy number Status Date due Barcode
Thesis Thesis قاعة الرسائل الجامعية - الدور الاول المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.M.Sc.2017.Al.I (Browse shelf(Opens below)) Not for loan 01010110075492000
CD - Rom CD - Rom مخـــزن الرســائل الجـــامعية - البدروم المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.M.Sc.2017.Al.I (Browse shelf(Opens below)) 75492.CD Not for loan 01020110075492000

Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting

The main purpose of this thesis is to understand the relationship between environmental costs and earnings management. Environmental cost is a vital part of CSR aspect. It took also in consideration the association between CSR and earnings management. In addition, environmental costs were divided into CES and CEC. The sample consisted of 36 Egyptian listed corporations for the period from 2011 to 2015. The data was collected through corporates{u2019} annual reports. Further, modified Jones model was used to detect for earnings management activities. The findings showed a significant positive relationship between CSR and earnings management, non-significant positive relationship was discovered between CER and earnings management, and non-significant negative relationship was found between environmental costs, CEC and earnings management

Issued also as CD

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