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040 _aEG-GiCUC
_beng
_cEG-GiCUC
041 0 _aeng
049 _aDeposite
097 _aPh.D
099 _aCai01.05.02.Ph.D.2019.Re.R
100 0 _aReem Essam Mohamed Mohamed Bedeir
245 1 4 _aThe relationship between accounting consistency and earnings quality and its impact on stock returns synchronicity :
_bReem Essam Mohamed Mohamed Bedeir /
_cReem Essam Mohamed Mohamed Bedeir ; Supervised Mohamed Hassan Abdelazim
260 _aCairo :
_bReem Essam Mohamed Mohamed Bedeir ,
_c2019
300 _a154 Leaves :
_bcharts ;
_c30cm
502 _aThesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting
520 _aUsing path analysis, this study investigated the direct and indirect effect of accounting consistency and accounting-based earnings quality proxy on market returns synchronicity of the Egyptian listed firms. The accounting-based earnings quality proxy was accruals quality represented in the standard deviation of the residual from working capital accruals. The data were drawn from a sample of 79 firms with 829 firm-year observation, for the period from 2007 to 2017. It was firstly examined how time-series accounting consistency achieves earnings quality. The results found a significant association between time series accounting consistency and lower variation of accruals residuals. Also, it was examined the direct impact of accruals quality on stock returns synchronicity. The findings indicated a significant association between lower variation of accruals residuals and higher stock returns synchronicity. Finally, it was examined the direct and indirect impact of accounting consistency on market returns synchronicity. It found evidence that the consistent use of accounting policies could achieve stock returns synchronicity only after achieving earnings quality. The findings indicated that earnings quality increases the effect of time-series accounting consistency on achieving stock returns synchronicity
530 _aIssued also as CD
653 4 _aAccounting consistency
653 4 _aApplied policies
653 4 _aEarnings quality
700 0 _aMohamed Hassan Abdelazim ,
_eSupervisor
856 _uhttp://172.23.153.220/th.pdf
905 _aNazla
_eRevisor
905 _aShimaa
_eCataloger
942 _2ddc
_cTH
999 _c73447
_d73447