The role of accruals and cash flows in explaining stock returns : (Record no. 59275)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03233cam a2200337 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223031634.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170101s2016 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.2016.Ma.R |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Marwa Abdellah Abdelrehiem Attia |
| 245 14 - TITLE STATEMENT | |
| Title | The role of accruals and cash flows in explaining stock returns : |
| Remainder of title | An empirical study / |
| Statement of responsibility, etc. | Marwa Abdellah Abdelrehiem Attia ; Supervised Abdelaty Abdelmonsef Abdou , Eman Mamdouh Arfa |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | دور المستحقات والتدفقات النقدية مع شرح عوائد الأسهم : |
| Remainder of title | دراسة تطبيقية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Marwa Abdellah Abdelrehiem Attia , |
| Date of publication, distribution, etc. | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 131 Leaves ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The purpose of this study is to examine the impact of accruals and cash flows and firm specific factors (liquidity, profitability and growth opportunities) on stock returns. The final model of the study was derived from the main objective, the variables desired from the literature review, and the gap not addressed in the literature review. The research model included three main variables: accruals, cash flows and stock returns. In order to achieve this study objective, secondary data were collected from the transaction records of accruals, cash flows and the financial statements of companies listed in the Cairo and Alexandria Stock Exchange that remained in the index EGX100 for the financial year 2013. Event study analysis, regression analysis and discriminant analysis were used as statistical analysis techniques, in order to analyze the data collected and to test the research{u2019}s hypotheses. Accruals and cash flows and its impact of stock returns in an emerging country; Egypt were investigated. The conclusions of this study are classified into two groups. The first group is related to accruals and stock returns. The second group is related to the impact of cash flows on stock returns. Findings of the first group suggested that, there is a significant relationship between accruals and stock returns. Conclusions of the second group highlighted cash flows have a significant impact on stock returns. Also, found that there is a significant relationship between liquidity and stock returns, and there is a significant relationship between profitability and stock returns. On the contrary, no effect was found between growth opportunities and stock returns. With regard to firms involved in frequent accruals and cash flows tend to have higher return on equity in smaller firm size than firms that don{u2019}t involve in accruals and cash flows. The disagreement persists despite numerous empirical studies on the topic. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Accruals |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Cash Flows |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Stock Returns |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Abdelaty Abdelmonsef Abdou , |
| Relator term | |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Eman Mamdouh Arfa , |
| 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.2016.Ma.R | 01010110070638000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.M.Sc.2016.Ma.R | 01020110070638000 | 22.09.2023 | CD - Rom | 70638.CD |