Master Study: Impact of Industry, operations in foreign currency, type of ownership on comprehensive income

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الإثنين, سبتمبر 13 2021
رسائل ماجستير و دكتوراة
Master Study: Impact of Industry, operations in foreign currency, type of ownership on comprehensive income

the financial accounting standards board issued standard No. 130 in 1997 about reporting comprehensive income

 The Egyptian companies are required to prepare the comprehensive income statement recently (one year only). This study thought to explore the practice and its details and some effects via comparing between the effects of net income and comprehensive income in changes in share price. Data collected for companies listed in Cairo Securities Exchange for the financial year 2016/2017. The results support the main hypothesis which is, comprehensive income more related to share price than net income. Details show that the situation differs by industry and ownership. The results are stronger in banks and the financial sector and industrial companies rather than a sector like food or tourism. Companies of the private sector showed more influential impact than state-owned companies. Factors relate to the local market left a clear impact on the results for example gains or losses from foreign currency changes were the most influential component because of the huge imports from many countries. The second influential component was revaluation of available for sale securities because of the size of banks and the financial services institutions in the market whereas hedge for cash flow risk and pension liability proved to be a very weak practice by the Egyptian companies.

 

Dr. Afaf Mubarak

Lecturer of Accounting

Faculty of Commerce 

Beni Suef University , Egypt

 

 

 

 

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قراءة 413 مرات آخر تعديل في الإثنين, 13 سبتمبر 2021 13:11
المزيد في هذه الفئة : « دراسة ماجستير: دراسة العلاقة بين الملكية العائلية ومستوى الإفصاح عن المسئولية الاجتماعية وأثرها على أسعار أسهم الشركات المقيدة بالبورصة المصرية Master Study: Can Corporate Governance Improve Corporate Social Responsibility (CSR) Accounting Disclosure in Egyptian Banks »

الموضوعات ذات الصلة

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في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.

النشرة البريدية

إشترك في قوائمنا البريدية ليصلك كل جديد و لتكون على إطلاع بكل جديد في عالم المحاسبة

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جميع النصوص و الصور محمية بحقوق الملكية الفكرية و لا نسمح بالنسخ الغير مرخص

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