TY  - BOOK
AU  - Ayat Hussein Ahmed Mohamed 
AU  - Abdelmoneim Awadallah , 
TI  - Measuring effects of pro forma statements' disclosure on shares' earnings through the use of real activity manipulation : : An empirical study / 
PY  - 2013///
CY  - Cairo : 
PB  - Ayat Hussein Ahmed Mohamed , 
KW  - Pro forma financial statements
KW  - Real activity manipulation
KW  - Share performance
N1  - Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD
N2  - 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
UR  - http://172.23.153.220/th.pdf
ER  -