Faculty Of Management Graduation Project 2018 - 2019

Permanent URI for this collectionhttp://185.252.233.37:4000/handle/123456789/57

Browse

Browsing Faculty Of Management Graduation Project 2018 - 2019 by Author "Adel, Dina"

Filter results by typing the first few letters
Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    Earnings management and Annual report readability: Evidence from Egyptian listed companies
    (October university for modern sciences and arts, 2019) Ahmed, Nada; Abd El Rasoul, Norhan; Adel, Dina; Allam, Hagar
    The current study examines the effect of earning management on annual report readability. The sample includes 12 firms listed in EGX from 2013 to 2017 from different sectors such as food and beverage sectors, and construction sector. Fog Index is used to measure annual report readability. To measure Earning Management, Modified Jones model is used. In order to test the research hypotheses, three statistical analysis techniques (descriptive analysis, Pearson’s correlation, and regression analysis) are used. It is concluded that there is a positive significant association between earnings management and FOG Index. This indicates a negative association between earning management and annual report readability. This can be explained as when management engages in Earning Management practices, they tend to hide this behavior by increasing the complexity of the annual report Summary: تبحث الدراسة الحالية تأثير كسب الإدارة على سهولة قراءة التقرير السنوي. تشمل العينة 12 شركة مدرجة في البورصة في الفترة من 2013 إلى 2017 من قطاعات مختلفة مثل قطاعات الأغذية والمشروبات وقطاع البناء. يستخدم مؤشر FOG لقياس قراءة التقرير السنوي. لقياس الأرباح ، يتم استخدام نموذج جونز المعدل. من أجل اختبار فرضيات البحث ، يتم استخدام ثلاث تقنيات تحليل إحصائي (التحليل الوصفي ، ارتباط بيرسون ، وتحليل الانحدار). وخلص إلى أن هناك علاقة إيجابية إيجابية بين إدارة الأرباح ومؤشر FOG. هذا يشير إلى وجود علاقة سلبية بين إدارة الأرباح وقراءة التقرير السنوي. يمكن توضيح ذلك عندما تشارك الإدارة في ممارسات إدارة الأرباح ، فإنها تميل إلى إخفاء هذا السلوك عن طريق زيادة تعقيد التقرير السنوي.
  • Thumbnail Image
    Item
    Earnings management and Annual report readability: Evidence from Egyptian listed companies
    (October University of Modern Sciences and Arts, 2019) Ahmed, Nada; Abd El Rasoul, Norhan; Adel, Dina
    The current study examines the effect of earning management on annual report readability. The sample includes 12 firms listed in EGX from 2013 to 2017 from different sectors such as food and beverage sectors, and construction sector. Fog Index is used to measure annual report readability. To measure Earning Management, Modified Jones model is used. In order to test the research hypotheses, three statistical analysis techniques (descriptive analysis, Pearson’s correlation, and regression analysis) are used. It is concluded that there is a positive significant association between earnings management and FOG Index. This indicates a negative association between earning management and annual report readability. This can be explained as when management engages in Earning Management practices, they tend to hide this behavior by increasing the complexity of the annual repor