000			02751nam a2200301Ia 4500
005			20250223033121.0
008			231030s9999 xx 000 0 und d
049			_aDeposit
082			_a657.047
097			_aM.Sc.
099			_aCai01.05.02.M.sc.2022.Ra.E.
100			_aRadwa Hassan Nabih El-Monayer,
245			_aExamining the Association among Related Party Transactions, Family Ownership, and Earnings Management in Egyptian Listed Companies : _bAn Empirical Study / _cBy Radwa Hassan Nabih El-Monayer؛ Supervised byMohamed Hassan Abd-El-Azim,Heba Hazem Abd-El-Hamid
246			_aاختبار العلاقة بين المعامالات مع الاطراف ذوي العلافة و الملكيةالعائلية وادارة الارباح في الشركات المقيدة بالبورصة المصرية : دراسة تطبيقية
260			_c2022.
502			_aThesis (M.Sc.)-Cairo University,2022.
504			_aBibliography: p.126-140.
520			_aLecturer of Accounting, Faculty of Commerce, Cairo University 2022 Abstract The main purpose of this research is examining the effect of related party transactions (RPTs) and family ownership (FO) on earnings management (EM). Moreover, this research aims to investigate the moderating effect of family ownership on the association between RPTs and EM. Data was collected from 58 Egyptian firms listed in the Egyptian stock market. The research sample covers a period of five years from 2016 to 2020. A fixed effect model (FEM) regression is employed to test the research hypotheses. Accrual-based EM is measured by using discretionary accruals estimated by modified Jones model. RPTs are measured by scaling total amount of RPTs to total assets to indicate whether such transactions represent 1% of total assets or not. Percentage of shares held by family members is used to measure FO. The results reveal that there is a significant negative association between RPTs and accrual EM, suggesting that RPTs aren’t used opportunistically but used efficiently to the advantage of the firm. Furthermore, the results show that there is a negative association between FO and earnings management, implying that family members tend to avoid risky behaviors such as EM to protect the firm’s name and reputation. Finally, it is found that FO, as a regulatory corporate governance mechanism, strengthens the negative association between RPTs and EM
650			_aAccounting
653			_aRelated Party Transactions
700			_aMohamed Hassan Abd-El-Azim.
856			_uhttp://172.23.153.220/th.pdf
905			_aMohamady
942			_cTH _2ddc
999			_c164187 _d164187
336			_2rda content _atext
337			_2rdamedia _aUnmediated
338			_2rdacarrier _avolume