000			02196cam a2200313 a 4500
003			EG-GiCUC
005			20250223031119.0
008			141211s2014 ua f m 000 0 eng d
040			_aEG-GiCUC _beng _cEG-GiCUC
041	0		_aeng
049			_aDeposite
097			_aM.Sc
099			_aCai01.05.02.M.Sc.2014.Da.E
100	0		_aDalia Hussein Abdelhay Elsayed
245	1	4	_aThe effects of forward-looking disclosure and dividends propensity on share price anticipation of earnings : _bAn empirical study / _cDalia Hussein Abdelhay Elsayed ; Supervised Tahseen Bahgat Elshazly
260			_aCairo : _bDalia Hussein Abdelhay Elsayed , _c2014
300			_a178 Leaves ; _c30cm
502			_aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
520			_aThe current study examines the information content of forward-looking disclosure and dividends, specifically whether forward-looking disclosure and dividends provide information to the market about firm{u2018}s future earnings affecting share price anticipation of earnings. This issue is investigated by testing the association between current stock returns and future earnings. In addition, the study examines whether the impact of forward-looking disclosure and dividends on share price anticipation of earnings will vary based on firm{u2018}s level of proprietary cost. To measure the level of forward-looking disclosure in companies{u2018} annual reports, a customized checklist is developed. The current study employs return-future earnings model of Collins et al. (1994) to measure the ability of stock price movements to anticipate future earnings. The research model depends on multiple regression analysis and assumes interaction between earnings variables (current and future) and forward-looking disclosure, dividends and proprietary cost variables
530			_aIssued also as CD
653		4	_aDividends
653		4	_aForward-looking disclosure
653		4	_aShare price anticipation of earning.
700	0		_aTahseen Bahgat Elshazly , _eSupervisor
856			_uhttp://172.23.153.220/th.pdf
905			_aAml _eCataloger
905			_aNazla _eRevisor
942			_2ddc _cTH
999			_c48687 _d48687