Ayat Hussein Ahmed Mohamed  <br/><br/>
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 
 - Cairo :   Ayat Hussein Ahmed Mohamed ,   2013 
 - 149 Leaves ;   30cm 
<br/><br/>Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting 
<br/><br/> 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 
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<br/><br/><label>Subjects--Index Terms: </label>Pro forma financial statements  Real activity manipulation  Share performance