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| 003 | EG-GiCUC | ||
| 005 | 20250223032754.0 | ||
| 008 | 210629s2021 ua f m 000 0 eng d | ||
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_aEG-GiCUC _beng _cEG-GiCUC |
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| 041 | 0 | _aeng | |
| 049 | _aDeposite | ||
| 097 | _aM.Sc | ||
| 099 | _aCai01.05.02.M.Sc.2021.La.I | ||
| 100 | 0 | _aLamis Mustafa Elsharkawy | |
| 245 | 1 | 4 |
_aThe impact of disclosure quality and forward-looking information on firm value : _bEvidence from Middle East and North Africa (MENA) countries / _c Lamis Mustafa Elsharkawy ; Supervised Helmy Ibrahim sallam , Ahmed Fouad |
| 246 | 1 | 5 |
_aبالتطبيق على شركات مسجله فى بورصات دول فى الشرق الاوسط و شمال افريقيا : _bتاثير جوده الافصاح والمعلومات المحاسبيه المتوقعه على قيمه الشركات |
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_aCairo : _bLamis Mustafa Elsharkawy , _c2021 |
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_a143 Leaves ; _c30cm |
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| 502 | _aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting | ||
| 520 | _aThe main objective of this thesis is to empirically examine the impact of disclosure quality and forward-looking information on the firm value. This thesis was empirically used secondary data; financial statements and annual reports of companies listed in the Middle East and North Africa stock exchange markets. Descriptive, correlation and Panel data regression analysis used to test the data using E views program version no. 9. The sample collected from the most active 30 non-financial firms listed in five countries of MENA region which are Egypt, United Arab Emirates, Saudi Arabia, Qatar, and Bahrain in the period from 2016 to 2018 (total observations was 450). There are two independent variables which are disclosure quality and forward-looking information; where disclosure quality measured by the readability of the data disclosed using fog index, Forward-looking disclosures were investigated using a checklist that included 24 items distributed over 5 categories of disclosure (1- environment around the company, 2- goals, 3- strategies and business policies, 4- organization, management and corporate structure and 5- financial issues) through a content analysis where a score was calculated by adding the sum of disclosed items in the company{u2019}s annual report and then divide them by the total number of items and the dependent variable was the firm value which is measured by Tobins{u2019} Q. The results showed that there is a significant negative linear relationship between the independent variable of fog index and the dependent variable Firm value, and there is a significant positive linear relationship between the independent variable forward-looking information and dependent variable Firm value | ||
| 530 | _aIssued also as CD | ||
| 653 | 4 | _aDisclosure quality | |
| 653 | 4 | _aFirm value | |
| 653 | 4 | _aForward-looking information | |
| 700 | 0 |
_aAhmed Fouad , _eSupervising |
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| 700 | 0 |
_aHelmy Ibrahim sallam , _eSupervising |
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| 856 | _uhttp://172.23.153.220/th.pdf | ||
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_aAmira _eCataloger |
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_aNazla _eRevisor |
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_2ddc _cTH |
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