| 000 | 02332cam a2200325 a 4500 | ||
|---|---|---|---|
| 003 | EG-GiCUC | ||
| 005 | 20250223031458.0 | ||
| 008 | 160423s2015 ua f m 000 0 eng d | ||
| 040 |
_aEG-GiCUC _beng _cEG-GiCUC |
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| 041 | 0 | _aeng | |
| 049 | _aDeposite | ||
| 097 | _aM.Sc | ||
| 099 | _aCai01.05.02.M.Sc.2015.Sa.E | ||
| 100 | 0 | _aSally Sayyed Hussien Ahmed | |
| 245 | 1 | 0 |
_aEvaluating the impact of mergers and acquisitions on earnings quality : _bAn empirical study / _cSally Sayyed Hussien Ahmed ; Supervised Ahmed Sibai Qotb |
| 246 | 1 | 5 |
_aتقييم أثر الاندماج و الاستحواذ على جودة الأرباح : _bدراسة تطبيقية |
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_aCairo : _bSally Sayyed Hussien Ahmed , _c2015 |
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_a112 , [20] Leaves ; _c30cm |
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| 502 | _aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting | ||
| 520 | _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 | ||
| 530 | _aIssued also as CD | ||
| 653 | 4 | _aEarnings persistence | |
| 653 | 4 | _aEarnings quality | |
| 653 | 4 | _aMergers and acquisitions (M&A) | |
| 700 | 0 |
_aAhmed Sibai Qotb , _eSupervisor |
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| 856 | _uhttp://172.23.153.220/th.pdf | ||
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_aNazla _eRevisor |
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_aSamia _eCataloger |
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_2ddc _cTH |
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_c56133 _d56133 |
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