Accounting Disclosure Tone and Conservative Debt Policy Empirical Study on the Egyptian Companies Listed in Stock Exchange
نویسندگان
چکیده
منابع مشابه
Accounting Disclosure in Companies Listed on the Egyptian Stock Exchange
Knowledge can be transferred and imported across international borders. However, recent research shows that local cultures may affect the acceptance and application of such imported knowledge content. Egypt's adoption of IAS in 1996 provides an excellent opportunity to examine how conflicts between imported accounting standards and a nation's cultural values affect implementation of the new sta...
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In this research we study the influencing factors that have direct effect on successful AIS implementing. According to other researches, we specified some factors that are most efficacious ones, and categorized them through three main hypotheses of human recourses, technical characteristics of AIS and management strategies. To study various dimensions of these groups we determined some other fa...
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The main objective of this paper is to investigate the relation between the foreign ownership and firm performance. The study was conducted for the companies listed on Bucharest Stock Exchange, in the first, second and third categories. The financial companies and the credit institutions were excluded from the sample. The final sample included 63 companies. Return on Assets and Return on Equity...
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Accounting earning represents the positive performance of companies during theirpertinent financial periods, thus it is assumed that accounting earning will benoted by investors, which could contribute to the optimum allocation of resourcesto successful companies. It can also play a major role in the economic growth anddevelopment of a society. This research focuses in the relationship between ...
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Recent studies show that individual investors tend to speculate on stock markets and hold shares with a lottery-like return. For this speculation of people have a significant impact on stock returns, individual investors must trade the same shares with the same time. The purpose of this study was to investigate the effect of the speculative bubble on the stock returns of companies in Iran. Foll...
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ژورنال
عنوان ژورنال: المجلة العلمیة للدراسات والبحوث المالیة والتجاریة
سال: 2021
ISSN: 2682-4531
DOI: 10.21608/cfdj.2021.146715