عناصر مشابهة

MEASURING THE IMPACT OF EARNINGS MANAGEMENT PRACTICES ON INVESTORS DECISIONS IN EGYPTIAN LISTED COMPANIES

تفصيل البيانات البيبلوغرافية
المصدر:الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Nada, M. S. I. (AUTH.)
مؤلفين آخرين: Lotfy, M. A. (AUTH.), Abd Aldayem, Soha Hamdy (AUTH.)
المجلد/العدد:مج16, عدد خاص
محكمة:نعم
الدولة:مصر
التاريخ الميلادي:2012
الصفحات:6 - 54
ISSN:2356-8402
رقم MD:664720
نوع المحتوى: بحوث ومقالات
قواعد المعلومات:EcoLink
مواضيع:
دمج الشركات | الأرباح | المستثمرون المصريون
رابط المحتوى:
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الوصف
المستخلص:This paper examines the existence and persistence of earnings management practices in the Egyptian stock market, and the influence of these practices on investors' decisions and stock prices. The findings of the empirical analysis do not support the hypothesis that seasoned equity offering firms use earnings management practices around the equity issue to boost stock prices, also the findings do not exhibit any abnormal return following the seasoned equity offering date, and the results showed that the relation between discretionary accruals and stock prices was insignificant, these findings suggest that firms that raise capital through seasoned equity offering in the Egyptian stock market do not use earnings management practices around the equity issue to influence investors' decisions and increase stock prices

عناصر مشابهة