| 000 | 02594cam a2200313 a 4500 | ||
|---|---|---|---|
| 003 | EG-GiCUC | ||
| 008 | 210120s2020 ua f m 000 0 eng d | ||
| 040 |
_aEG-GiCUC _beng _cEG-GiCUC |
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| 041 | 0 | _aeng | |
| 049 | _aDeposite | ||
| 097 | _aM.Sc | ||
| 099 | _aCai01.05.02.M.Sc.2020.Re.E | ||
| 100 | 0 | _aReham Riad Elsayed Ahmed | |
| 245 | 1 | 0 |
_aExamining the relationship between intellectual capital, earnings quality and financial performance of Egyptian listed companies : _bEmpirical study / _cReham Riad Elsayed Ahmed ; Supervised Sayed Ahmed Abdel Atty Nasr Elden , Manal Abdelazim Mohamed Khalil |
| 246 | 1 | 5 |
_aدراسة العلاقة بين رأس المال الفكرى وجودة الأرباح والأداء المالى للشركات المقيدة بالبورصة المصرية : _bدراسة تطبيقية |
| 260 |
_aCairo : _bReham Riad Elsayed Ahmed , _c2020 |
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| 300 |
_a145 Leaves ; _c30cm |
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| 502 | _aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting | ||
| 520 | _aThe main objective is to investigate the relationship between intellectual capital and the reported earnings quality with the aim of improving the financial performance of the Egyptian listed companies. The current study is conducted among 46 listed companies in EGX (100) for a period from 2014 to 2018. Intellectual capital is measured using the Value Added Intellectual Capital (VAIC) model. As well, earnings quality is measured using the Modified Jones Model to detect the earnings management level while; the financial performance is measured using the return on assets (ROA). The results reveal that the interaction between intellectual capital and earnings quality positively improves the financial performance. Therefore, the intellectual capital information restricts the managers' manipulations in the reported earnings so; earnings quality is enhanced. Accordingly, the financial reports become more accurately representative for all the companies{u2019} resources consequently; the stakeholders will be able to analyze the companies' financial positions based on the accurate reported earnings therefore, the level of investments will be increased and the financial performance will be enhanced | ||
| 530 | _aIssued also as CD | ||
| 653 | 4 | _aIntellectual capital | |
| 653 | 4 | _aKnowledge-based economy | |
| 653 | 4 | _aVAIC model | |
| 700 | 0 |
_aManal Abdelazim Mohamed Khalil , _eSupervisor |
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| 700 | 0 |
_aSayed Ahmed Abdelatty Nasr Elden , _eSupervisor |
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| 905 |
_aNazla _eRevisor |
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| 905 |
_aShimaa _eCataloger |
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| 942 |
_2ddc _cTH |
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| 999 |
_c79606 _d79606 |
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