عناصر مشابهة
The Value Relevance of Capital Stocks & Earnings Quality in the Egyptian Banks
| المصدر: | مجلة البحوث المالية والتجارية |
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| الناشر: |
جامعة بورسعيد - كلية التجارة
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| المؤلف الرئيسي: | |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2015 |
| الصفحات: | 125 - 164 |
| ISSN: | 2090-5327 |
| رقم MD: | 820828 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | I examine the association between change in earnings quality and the value relevance of capital stocks in the Egyptian banks. I measure the change in earnings quality by measuring the change in total accruals, the change in total current accruals, and the change in cash flows from operations. I find that the value relevance of capital stocks is used to represent the movements of stock prices in the Egyptian banks and is affected by earnings quality changes, along with recent financial crisis and rumors. Based on these results, I conclude that changes in total accruals, changes in total current accruals, and changes in cash flows from operations, in addition to financial crisis and rumors are correlated and associated to the value relevance of capital stocks in the Egyptian banks. |
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