Conservative accounting before equity offerings and its implications on stock returns : (Record no. 62193)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02914cam a2200337 a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EG-GiCUC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250223031802.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170905s2016 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 | Ph.D |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Classification number | Cai01.05.02.Ph.D.2016.Kh.C |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kholoud Abdelkareem Mahmoud Hussein |
| 245 10 - TITLE STATEMENT | |
| Title | Conservative accounting before equity offerings and its implications on stock returns : |
| Remainder of title | An empirical study on the Egyptian stock market / |
| Statement of responsibility, etc. | Kholoud Abdelkareem Mahmoud Hussein ; Supervised Ashraf Mahmoud Kadry Elsharkawy , Hala Abdelnaby Abdelfattah |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | سياسة التحفظ المحاسبى قبل طرح الأسهم للإكتتاب العام و إنعكاس ذلك على عوائد الأسهم : |
| Remainder of title | دراسة علمية على سوق الأوارق المالية المصرية |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cairo : |
| Name of publisher, distributor, etc. | Kholoud Abdelkareem Mahmoud Hussein , |
| Date of publication, distribution, etc. | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 139 Leaves ; |
| Dimensions | 30cm |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The main objective of this research is to examine the impact of conservative financial reporting on the announcement effect of secondary public offerings (SPO) in the Egyptian stock market. Specifically, this research aims to investigate empirically: first; the market reaction to the announcement of SPO, second; the individual effects of each type of accounting conservatism- conditional and unconditional conservatism-on the firm's stock performance at the announcement of SPO, and finally; the relationship between accounting conservatism and information asymmetry. The empirical data were drawn from a sample of 79 SPOs for the period 2006- 2014 in the Egyptian Exchange. The event study methodology and multiple regression analysis are used to test the research hypotheses. The results indicate that: first, there is a significant negative abnormal return around the announcements of SPOs. Second, there is a positive association between accounting conservatism and the SPO announcement returns. Third, the relationship between accounting conservatism and SPO announcement returns is more pronounced for firms with high information asymmetry. Finally, conservatism is an efficient mechanism that mitigates information asymmetry problems. The research findings support the proponents of accounting conservatism who argue that the absence of conservatism will harm the financial reporting quality |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Issued also as CD |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Accounting conservatism |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Information asymmetry |
| 653 #4 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Secondary public offerings |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ashraf Mahmoud Kadry Elsharkawy , |
| Relator term | |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hala Abdelnaby Abdelfattah , |
| 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.Ph.D.2016.Kh.C | 01010110072588000 | 22.09.2023 | Thesis | ||
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | مخـــزن الرســائل الجـــامعية - البدروم | 11.02.2024 | Cai01.05.02.Ph.D.2016.Kh.C | 01020110072588000 | 22.09.2023 | CD - Rom | 72588.CD |