Evaluating the impact of mergers and acquisitions on earnings quality : (رقم التسجيلة. 56133)
[ عرض عادي ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02332cam a2200325 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223031458.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160423s2015 ua 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.2015.Sa.E |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sally Sayyed Hussien Ahmed |
| 245 10 - TITLE STATEMENT | |
| Title | Evaluating the impact of mergers and acquisitions on earnings quality : |
| Remainder of title | An empirical study / |
| Statement of responsibility, etc. | Sally Sayyed Hussien Ahmed ; Supervised Ahmed Sibai Qotb |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | تقييم أثر الاندماج و الاستحواذ على جودة الأرباح : |
| Remainder of title | دراسة تطبيقية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Sally Sayyed Hussien Ahmed , |
| Date of publication, distribution, etc. | 2015 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 112 , [20] Leaves ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This research examines the impact of mergers and acquisitions (M and A) on earnings quality in the Egyptian context. Four accounting-based indicators of earnings quality (earnings persistence, earnings predictability, earnings smoothing; and earnings management) have been measured to test this impact. The final sample includes 10 acquirer Egyptian firms during the period of 2006 to 2012. Regression analysis and paired sample statistics have been exploited to test the research hypotheses. The findings reveal that there is no significant improvement of earnings persistence and earnings predictability after the acquisition state. Moreover, there is no significant change of earnings smoothing after the acquisition. Despite these unwanted results, it has been found that acquirers do not depend mainly on earnings management to overcome these results as their usage of earnings management is not significant. Therefore, it can be concluded that there is no significant impact of acquisitions on earnings quality in the Egyptian context. Also, there is no clear improvement of earnings quality after the acquisition deals |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Earnings persistence |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Earnings quality |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Mergers and acquisitions (M&A) |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ahmed Sibai Qotb , |
| 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 | Samia |
| 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.2015.Sa.E | 01010110068612000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2015.Sa.E | 01020110068612000 | 22.09.2023 | CD - Rom | 68612.CD |