عناصر مشابهة
Do Cross-Border Listing Firms Manage Earnings?: Evidence from Egyptian Stock Exchange
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
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| الناشر: |
جامعة قناة السويس - كلية التجارة بالاسماعيلية
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | , |
| المجلد/العدد: | مج13, ع4 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2022 |
| الصفحات: | 80 - 115 |
| DOI: | 10.21608/jces.2022.285171 |
| ISSN: | 2090-3782 |
| رقم MD: | 1376606 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | Purpose – The purpose of this study is to examine whether cross-listing Egyptian firms in international stock exchanges are associated with improving the quality of reported earnings. Design/Method – Depending on multivariate regression analysis, this study examined the impact of international cross-listing on the earnings management practices of Egyptian firms. Findings – Using earnings management practices as an inverse proxy for quality of financial reporting, this study found that cross-listed Egyptian firms tend to report larger value of discretionary accruals compared with non-cross-listed Egyptian firms after controlling for several firm-level characteristics that could influence managers’ incentives to manipulate earnings. |
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