An empirical study دراسة تطبيقية Sally Sayyed Hussien Ahmed creator Ahmed Sibai Qotb Supervisor text theses ua Cairo Sally Sayyed Hussien Ahmed 2015 monographic eng

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112 , [20] Leaves ; 30cm 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 specialized Sally Sayyed Hussien Ahmed ; Supervised Ahmed Sibai Qotb Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting Issued also as CD Earnings persistence Earnings quality Mergers and acquisitions (M&A) http://172.23.153.220/th.pdf http://172.23.153.220/th.pdf EG-GiCUC 160423 20250223031458.0 eng