02130cam a2200241 a 4500003000900000005001700009008004100026040002800067041000800095100003100103245015800134246012600292260005000418300003100468502008700499520113000586530002201716653002501738653002101763653003501784700003601819856003301855EG-GiCUC20250223031458.0160423s2015    ua     f m    000 0 eng d  aEG-GiCUCbengcEG-GiCUC0 aeng0 aSally Sayyed Hussien Ahmed10aEvaluating the impact of mergers and acquisitions on earnings quality : bAn empirical study / cSally Sayyed Hussien Ahmed ; Supervised Ahmed Sibai Qotb15aتقييم أثر الاندماج و الاستحواذ على جودة الأرباح : bدراسة تطبيقية  aCairo : bSally Sayyed Hussien Ahmed , c2015  a112 , [20] Leaves ; c30cm  aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting  aThis 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  aIssued also as CD 4aEarnings persistence 4aEarnings quality 4aMergers and acquisitions (M&A)0 aAhmed Sibai Qotb , eSupervisor  uhttp://172.23.153.220/th.pdf