The impact of cost behavior and ownership structure on earnings management / (Record no. 51215)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02151cam a2200325 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223031236.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150604s2014 ua d f m 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EG-GiCUC |
| Language of cataloging | eng |
| Transcribing agency | EG-GiCUC |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | Deposite |
| 097 ## - Thesis Degree | |
| Thesis Level | M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | Cai01.05.02.M.Sc.2014.Me.I |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mennat Allah Gamal Mohamed |
| 245 14 - TITLE STATEMENT | |
| Title | The impact of cost behavior and ownership structure on earnings management / |
| Statement of responsibility, etc. | Mennat Allah Gamal Mohamed ; Supervised Mohamed Hassan Abdelazim |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | أثر سلوك التكلفة وهيكل الملكية على إدارة الأرباح |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Mennat Allah Gamal Mohamed , |
| Date of publication, distribution, etc. | 2014 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 120 Leaves : |
| Other physical details | charts ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The main objective of this study is to investigate the impact of sticky cost behavior on earnings management, and the impact of ownership structure on sticky cost behavior and earnings management. The two types of ownership studied are insider ownership and institutional ownership. This objective is attained by doing an empirical study for a sample of 40 companies from the most active 50 companies in the Egyptian Stock Exchange. The data of these companies are analyzed using secondary data published in quarterly financial statements. The Pearson product-moment coefficient correlation and regression analysis are used to test and analyze the relationships between the variables of the study. The results of the statistical analysis show that there is a negative significant association between insider ownership and sticky cost behavior. Results also show that there is a positive insignificant association between institutional ownership and sticky cost behavior |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Insider ownership |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Earnings management |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Sticky cost behavior |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Hassan Abdelazim , |
| Relator term | |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://172.23.153.220/th.pdf">http://172.23.153.220/th.pdf</a> |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Nazla |
| Reviser | Revisor |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) | |
| Cataloger | Soheir |
| Reviser | Cataloger |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Thesis |
| Source of classification or shelving scheme | Not for loan | Home library | Current library | Date acquired | Full call number | Barcode | Date last seen | Koha item type | Copy number |
|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 11.02.2024 | Cai01.05.02.M.Sc.2014.Me.I | 01010110065861000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2014.Me.I | 01020110065861000 | 22.09.2023 | CD - Rom | 65861.CD |