000			02151cam a2200325 a 4500
003			EG-GiCUC
005			20250223031236.0
008			150604s2014 ua d 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.Me.I
100	0		_aMennat Allah Gamal Mohamed
245	1	4	_aThe impact of cost behavior and ownership structure on earnings management / _cMennat Allah Gamal Mohamed ; Supervised Mohamed Hassan Abdelazim
246	1	5	_aأثر سلوك التكلفة وهيكل الملكية على إدارة الأرباح
260			_aCairo : _bMennat Allah Gamal Mohamed , _c2014
300			_a120 Leaves : _bcharts ; _c30cm
502			_aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
520			_aThe main objective of this study is to investigate the impact of sticky cost behavior on earnings management, and the impact of ownership structure on sticky cost behavior and earnings management. The two types of ownership studied are insider ownership and institutional ownership. This objective is attained by doing an empirical study for a sample of 40 companies from the most active 50 companies in the Egyptian Stock Exchange. The data of these companies are analyzed using secondary data published in quarterly financial statements. The Pearson product-moment coefficient correlation and regression analysis are used to test and analyze the relationships between the variables of the study. The results of the statistical analysis show that there is a negative significant association between insider ownership and sticky cost behavior. Results also show that there is a positive insignificant association between institutional ownership and sticky cost behavior
530			_aIssued also as CD
650		4	_aInsider ownership
653		4	_aEarnings management
653		4	_aSticky cost behavior
700	0		_aMohamed Hassan Abdelazim , _eSupervisor
856			_uhttp://172.23.153.220/th.pdf
905			_aNazla _eRevisor
905			_aSoheir _eCataloger
942			_2ddc _cTH
999			_c51215 _d51215