Master Study: An Investigation of the Effect of the Quality of Accounting Reports on Financial Distress in Egyptian Listed Firms

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الإثنين, سبتمبر 13 2021
رسائل ماجستير و دكتوراة
Master Study: An Investigation of the Effect of the Quality of Accounting Reports on Financial Distress in Egyptian Listed Firms

the financial reporting process aims to provide users with high quality financial information about the economic entity that can be relied on in their decision making process

This paper investigates whether financial conservatism as an indicator of the quality of finacial reports effects financial distress. Conservation is measured using MTB ratio and financial distress is measured using altman Z score developed using a Multivariate Discriminat Analysis. A sample of 295 public firms listed in the Egyptian Capital Market Authority is used for statistical analysis. A linear regression analysis revealed a significant positive effect of accounting conservatism on the changes in finacial distress resutling in accepting the study hypothesis, Study provided evidence that firm size and audit quality did not have a significant impact on changes in financial distress. Financial leverage significantly affects changes in financial distress in a negative manner while profitablity positively affects chnages in financial distress. To better explore the relationship between the two study varibles, a cubic regression was performed revealing different directions in the effect of accounting conservatism and formulating a model that can predict the effect of chnages in degrees of accounting conservatism on changes in the levels of financial distress using study control variables.

 

Maha Mohamed Ramadan 

Lecturer of Accounting

Faculty of Commerce - Alexandria University

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قراءة 26765 مرات آخر تعديل في الإثنين, 13 سبتمبر 2021 09:42
المزيد في هذه الفئة : « Master Study: The Quality of the Audit Process in the Light of Professional Pronouncements of Standards Setting Bodies دراسة ماجستير: أثر استخدام الأنشطة الحقيقية لإدارة الأرباح REM على الأداء التشغيلي اللاحق للشركات المصرية »

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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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