| 000 | 02682cam a2200337 a 4500 | ||
|---|---|---|---|
| 003 | EG-GiCUC | ||
| 005 | 20250223032906.0 | ||
| 008 | 220101s2021 ua f m 000 0 eng d | ||
| 040 |
_aEG-GiCUC _beng _cEG-GiCUC |
||
| 041 | 0 | _aeng | |
| 049 | _aDeposite | ||
| 097 | _aPh.D | ||
| 099 | _aCai01.05.02.Ph.D.2021.Mo.D | ||
| 100 | 0 | _aMohamed Abdelghany Abdelhay | |
| 245 | 1 | 0 |
_aDeveloping an earnings forecasting model based on asymmetric cost behavior through organization life cycle : _ban empirical study / _cMohamed Abdelghany Abdelhay ; Supervised Ahmed Mahmoud Mohamed Youssef , Mohamed Hamdy Awad |
| 246 | 1 | 5 |
_aتطوير نموذج للتنبؤ بالارباح قائم على السلوك غير المتماثل للتكلفة خلال دورة حياة المنشأة : _bدراسة عملية |
| 260 |
_aCairo : _bMohamed Abdelghany Abdelhay , _c2021 |
||
| 300 |
_a165 Leaves ; _c30cm |
||
| 502 | _aThesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting | ||
| 520 | _aThe main objective of this study is to investigate whether an earnings forecasting model incorporating asymmetric cost behavior (ACB) and organization life cycle (OLC) (LCS model) improves earnings forecast accuracy. In addition, this study examines how ACB nature and degree differ across OLC stages and how earnings forecast accuracy (EFA) is affected by each of ACB and OLC. To achieve these objectives an empirical study was conducted employing a sample of 1,577 firm-year observations from 99 manufacturing firms listed on the Egyptian Stock Exchange through the period from 2000 to 2019. Data were analyzed using regression, Independent Samples Test, Paired Samples Test, and Wilcoxon Signed Ranks Test. The statistical results revealed that the three costs' proxies namely; cost of goods sold (COGS), selling, general and administrative cost (SG&A), and total costs (TC) are all exhibit stickiness behavior; however, the nature and degree ACB vary according to OLC as on average costs tend to be anti-sticky in the introduction stage but sticky in all other stages. In addition,TC stickiness has a significant negative effect on EFA. Also, EFA is higher for firms in the mature and growth stages compared to those firms in the introduction and shakeout/decline stages | ||
| 530 | _aIssued also as CD | ||
| 653 | 4 | _aAsymmetric cost behavior | |
| 653 | 4 | _aCost stickiness | |
| 653 | 4 | _aOrganization life cycle | |
| 700 | 0 |
_aAhmed Mahmoud Mohamed Youssef , _eSupervior |
|
| 700 | 0 |
_aMohamed Hamdy Awad , _eSupervior |
|
| 856 | _uhttp://172.23.153.220/th.pdf | ||
| 905 |
_aNazla _eRevisor |
||
| 905 |
_aShimaa _eCataloger |
||
| 942 |
_2ddc _cTH |
||
| 999 |
_c83754 _d83754 |
||