000			03337cam a2200337 a 4500
003			EG-GiCUC
005			20250223032643.0
008			201212s2020 ua f m 000 0 eng d
040			_aEG-GiCUC _beng _cEG-GiCUC
041	0		_aeng
049			_aDeposite
097			_aM.Sc
099			_aCai01.05.02.M.Sc.2020.Ha.E
100	0		_aHadeer Adel Abdelhamid
245	1	0	_aExamining the impact of working capital management and financial reporting quality on financial performance : _bAn empirical study / _cHadeer Adel Abdelhamid ; Supervised Hala Abdelnaby Abdelfattah , Kholoud Abdelkareem Mahmoud
246	1	5	_aدراسة تأثير إدارة رأس المال العامل وجودة التقارير المالية على الأداء المالى : _bدراسة تطبيقية
260			_aCairo : _bHadeer Adel Abdelhamid , _c2020
300			_a148 Leaves ; _c30cm
502			_aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
520			_aThe objective of this research is to examine the impact of working Capital Management (WCM) and Financial Reporting Quality (FRQ) on firm{u2019}s Financial Performance (FP). In this research, a sample of 61 Egyptian firms listed in the Egyptian stock Exchange is used for a period of five years from 2014 to 2018. The Panel Least Squares (PLS) and Estimated Generalized Least Square (EGLS) Regression analysis are employed to test the research hypotheses. Cash Conversion Cycle (CCC), Average Days of collecting Receivables (ADR), Average Days of holding Inventory (ADI) and Average Days of payment of Payables (ADP) are used to measure WCM, The modified Jones model (1995) is used to measure FRQ, and Return On Assets (ROA), Return On Equity (ROE) and Earnings Per Share (EPS) are used to measure firm{u2019}s FP. The results revealed that there is a significant negative impact of CCC on firm{u2019}s FP measured by ROA, ROE and EPS. Moreover, it is found that ADR and ADI have a significant negative impact on ROA. Also, it is found that ADI has a significant negative impact on ROE, while ADP has a significant positive impact on ROE. Additionally, there is a significant negative impact of ADR on EPS. Therefore, the efficient management of working capital can be achieved through shortening ADR and ADI and lengthening ADP as possible which in turn will be reflected positively on overall firm{u2019}s FP. Furthermore, the results indicated that FRQ has insignificant impact on ROA. Also, it is found that FRQ has a significant positive impact on ROE, while it has a significant negative impact on EPS. This implies that the lower the FRQ, the lower the ROE and the higher the EPS. Finally, the results show that the involvement of Earnings Management (EM) practices through deceasing FRQ, strengthen the relationship between WCM and ROA.Thus, managers use EM practices in the process of WCM to improve firm{u2019}s FP measured by ROA
530			_aIssued also as CD
653		4	_aEarnings Management
653		4	_aFinancial Reporting Quality
653		4	_aWorking Capital Management
700	0		_aHala Abdelnaby Abdelfattah , _eSupervisor
700	0		_aKholoud Abdelkareem Mahmoud , _eSupervisor
856			_uhttp://172.23.153.220/th.pdf
905			_aNazla _eRevisor
905			_aShimaa _eCataloger
942			_2ddc _cTH
999			_c79201 _d79201