TY  - BOOK
AU  - Nesma Ahmed Abdo Hussein Elshayeb
AU  - Hala Abdelnaby Abdelfattah , 
AU  - Mohamed Hassan Abdelazim , 
TI  - Measuring the relationship between corporate social responsibility and earnings quality and their implications on stock performance / 
PY  - 2016///
CY  - Cairo : 
PB  - Nesma Ahmed Abdo Hussein Elshayeb , 
KW  - Corporate social responsibility
KW  - Discretionary accruals
KW  - Earnings quality
N1  - Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD
N2  - This dissertation provides empirical study aimed at investigating and measuring whether Egyptian corporate social responsibility (CSR) firms behave differently from other firms in their financial reporting behavior in order to enhance their stock performance through delivering a more  transparent and reliable financial information to investors. Testing the announcements of 2014 and 2015 2S and P/EGX ESG3 Index lists events reveals that such announcements have a significant impact on stock performance, measured by abnormal stock returns around announcement date. Structured equation modeling (SEM) has been applied in order to examine the direct and indirect relationship between CSR and firm{u2019}s stock performance through earnings management practices; discretionary accrual and real activities manipulation as mediator variables. The results of SEM on 130 company-year observation indicate that CSR ranking has a significant negative relationship with discretionary accruals and a significant positive relationship with abnormal discretionary expenses. Finally, the results provide contribution to the earlier studies that provide mixed results on the relationship between CSR and firm{u2019}s stock performance by demonstrating that abnormal discretionary expenses mediates this relationship
UR  - http://172.23.153.220/th.pdf
ER  -