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Investigating the role of abnormal disclosure tone in detecting earnings management and assessing vearnings quality / Dalia Hussein Abdelhay Elsayed ; Supervised Osama Mohamed Zaki

By: Contributor(s): Material type: TextTextLanguage: English Publication details: Cairo : Dalia Hussein Abdelhay Elsayed , 2021Description: 250 Leaves ; 30cmOther title:
  • دراسة دور الصياغة اللفظية للإفصاح فى الكشف عن إدارة الأرباح وتقييم جودتها [Added title page title]
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Dissertation note: Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting Summary: This study attempts to explore whether management{u2019}s manipulation of firms{u2019} narrative disclosures tone (i.e. enhanced levels of abnormal disclosure tone) can help in detecting the existence of earnings management practices and in assessing firms{u2019} earnings quality. Specifically, it examines if there is an association between abnormal tone levels in corporate narrative disclosures and earnings management practices in the Egyptian firms. In addition, the study investigates if abnormal disclosure tone levelscan be related to earnings quality elements (earnings smoothness, persistenceandvalue-relevance/informativeness).The study uses a sample of earnings press releases of Egyptian firms listed in the Egyptian stock exchange index (EGX 100) over a five-year period (2014-2018). To measure disclosure tone in firms{u2019} earnings press releases, both manual and computerized textual analysis (DICTION 7) are employed, while using the financial-domain modified wordlist of Henry (2008).Abnormal disclosure tone levels are estimated using the model proposed by Huang et al. (2014). Earnings management is measured using discretionary accruals, which is estimated using the cross-section modified jones model (Dechow et al.,1995). In addition, three proxies are used to measure earnings quality (earnings smoothness, persistence and value-relevance/informativeness).Results reveal a significant positive association between manually-coded abnormal disclosure tone levels in Egyptian firms{u2019}earnings press releases and earnings management. However, this association is not found, when using computer-coded abnormal disclosure tone.Results show a partial evidence regarding the association between abnormal disclosure tone levels and earnings quality
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Thesis Thesis قاعة الرسائل الجامعية - الدور الاول المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.Ph.D.2021.Da.I (Browse shelf(Opens below)) Not for loan 01010110083969000
CD - Rom CD - Rom مخـــزن الرســائل الجـــامعية - البدروم المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.Ph.D.2021.Da.I (Browse shelf(Opens below)) 83969.CD Not for loan 01020110083969000
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Cai01.05.02.Ph.D.2020.مص.ق FDI و انعكاس ذلك على مؤشرات الأداء المالى و جذب الاستثمارات المباشرة IFRS قياس مستوى التوافق المحاسبى مع المعايير الدولية لإعداد التقارير المالية / Cai01.05.02.Ph.D.2021.As.R The relationship between corporate sustainable performance and corporate financial performance in an emerging market / Cai01.05.02.Ph.D.2021.As.R The relationship between corporate sustainable performance and corporate financial performance in an emerging market / Cai01.05.02.Ph.D.2021.Da.I Investigating the role of abnormal disclosure tone in detecting earnings management and assessing vearnings quality / Cai01.05.02.Ph.D.2021.Da.I Investigating the role of abnormal disclosure tone in detecting earnings management and assessing vearnings quality / Cai01.05.02.Ph.D.2021.Es.E Examining the association between corporate governance characteristics and dividend policy and its impact on investment efficiency / Cai01.05.02.Ph.D.2021.Es.E Examining the association between corporate governance characteristics and dividend policy and its impact on investment efficiency /

Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting

This study attempts to explore whether management{u2019}s manipulation of firms{u2019} narrative disclosures tone (i.e. enhanced levels of abnormal disclosure tone) can help in detecting the existence of earnings management practices and in assessing firms{u2019} earnings quality. Specifically, it examines if there is an association between abnormal tone levels in corporate narrative disclosures and earnings management practices in the Egyptian firms. In addition, the study investigates if abnormal disclosure tone levelscan be related to earnings quality elements (earnings smoothness, persistenceandvalue-relevance/informativeness).The study uses a sample of earnings press releases of Egyptian firms listed in the Egyptian stock exchange index (EGX 100) over a five-year period (2014-2018). To measure disclosure tone in firms{u2019} earnings press releases, both manual and computerized textual analysis (DICTION 7) are employed, while using the financial-domain modified wordlist of Henry (2008).Abnormal disclosure tone levels are estimated using the model proposed by Huang et al. (2014). Earnings management is measured using discretionary accruals, which is estimated using the cross-section modified jones model (Dechow et al.,1995). In addition, three proxies are used to measure earnings quality (earnings smoothness, persistence and value-relevance/informativeness).Results reveal a significant positive association between manually-coded abnormal disclosure tone levels in Egyptian firms{u2019}earnings press releases and earnings management. However, this association is not found, when using computer-coded abnormal disclosure tone.Results show a partial evidence regarding the association between abnormal disclosure tone levels and earnings quality

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