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Examining the relationship between intellectual capital, earnings quality and financial performance of Egyptian listed companies : Empirical study / Reham Riad Elsayed Ahmed ; Supervised Sayed Ahmed Abdel Atty Nasr Elden , Manal Abdelazim Mohamed Khalil

By: Contributor(s): Material type: TextTextLanguage: English Publication details: Cairo : Reham Riad Elsayed Ahmed , 2020Description: 145 Leaves ; 30cmOther title:
  • دراسة العلاقة بين رأس المال الفكرى وجودة الأرباح والأداء المالى للشركات المقيدة بالبورصة المصرية : دراسة تطبيقية [Added title page title]
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Dissertation note: Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting Summary: The main objective is to investigate the relationship between intellectual capital and the reported earnings quality with the aim of improving the financial performance of the Egyptian listed companies. The current study is conducted among 46 listed companies in EGX (100) for a period from 2014 to 2018. Intellectual capital is measured using the Value Added Intellectual Capital (VAIC) model. As well, earnings quality is measured using the Modified Jones Model to detect the earnings management level while; the financial performance is measured using the return on assets (ROA). The results reveal that the interaction between intellectual capital and earnings quality positively improves the financial performance. Therefore, the intellectual capital information restricts the managers' manipulations in the reported earnings so; earnings quality is enhanced. Accordingly, the financial reports become more accurately representative for all the companies{u2019} resources consequently; the stakeholders will be able to analyze the companies' financial positions based on the accurate reported earnings therefore, the level of investments will be increased and the financial performance will be enhanced
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Thesis Thesis قاعة الرسائل الجامعية - الدور الاول المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.M.Sc.2020.Re.E (Browse shelf(Opens below)) Not for loan 01010110082596000
CD - Rom CD - Rom مخـــزن الرســائل الجـــامعية - البدروم المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.M.Sc.2020.Re.E (Browse shelf(Opens below)) 82596.CD Not for loan 01020110082596000
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Cai01.05.02.M.Sc.2020.No.E The Effect of Pre-acquisition financial statement comparability of target firms on post-acquisition performance of acquirer firms / Cai01.05.02.M.Sc.2020.No.E The Effect of Pre-acquisition financial statement comparability of target firms on post-acquisition performance of acquirer firms / Cai01.05.02.M.Sc.2020.Re.E Examining the relationship between intellectual capital, earnings quality and financial performance of Egyptian listed companies : Empirical study / Cai01.05.02.M.Sc.2020.Re.E Examining the relationship between intellectual capital, earnings quality and financial performance of Egyptian listed companies : Empirical study / Cai01.05.02.M.Sc.2020.أح.د دور التحفظ المحاسبى فى الحد من الآثار السلبية لفرط الثقة الإدارية و انعكاس ذلك على الأداء المالى للشركات / Cai01.05.02.M.Sc.2020.أح.د دور التحفظ المحاسبى فى الحد من الآثار السلبية لفرط الثقة الإدارية و انعكاس ذلك على الأداء المالى للشركات / Cai01.05.02.M.Sc.2020.أم.ق قياس العلاقة بين إستراتيجية أعمال المنقبين و المدافعين و مستوى التجنب الضريبى الناجم عن أسعار التحويل الدولية /

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

The main objective is to investigate the relationship between intellectual capital and the reported earnings quality with the aim of improving the financial performance of the Egyptian listed companies. The current study is conducted among 46 listed companies in EGX (100) for a period from 2014 to 2018. Intellectual capital is measured using the Value Added Intellectual Capital (VAIC) model. As well, earnings quality is measured using the Modified Jones Model to detect the earnings management level while; the financial performance is measured using the return on assets (ROA). The results reveal that the interaction between intellectual capital and earnings quality positively improves the financial performance. Therefore, the intellectual capital information restricts the managers' manipulations in the reported earnings so; earnings quality is enhanced. Accordingly, the financial reports become more accurately representative for all the companies{u2019} resources consequently; the stakeholders will be able to analyze the companies' financial positions based on the accurate reported earnings therefore, the level of investments will be increased and the financial performance will be enhanced

Issued also as CD

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