Faculty Of Management Graduation Project 2018 - 2019
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Browsing Faculty Of Management Graduation Project 2018 - 2019 by Subject "Accounting"
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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, HagarThe 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.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, DinaThe 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 reporItem The impact of Corporate Governance on Future Cash Flows تأثير حوكمة الشركات على التدفق النقدي في المستقبل(October University for Modern Sciences and Arts, 2019) Sherif, Anas; El-Mekawy, Dina; Gamal, Dina; Sakr, EtienThe objective of this research is to examine the effect of the independent variable which is Corporate Governance on the dependent variable which is Future Cash Flow. The data was collected from the construction sector with selected five companies listed in the Egyptian Stock Exchange (EGX) which are Orascom, Palm Hills, Amer, Emmar, and Sodic, for the year ranging from 2013 to 2017. We measured the corporate governance with number of board of directors, Audit type, and CEO duality, and measuring the Future Cash Flow with Barth Model. The analysis was made in descriptive, correlation, and regression analysis using SPSS. The results shows that there’s a positive insignificant relationship between corporate governance and future cash flow. The limitation of this research was, firstly the size of the sample was not enough to generalize the results, secondly that the country used in the research is suffering an economic instability which leads its economy to have currency fluctuations and high inflation rate, thirdly and last that corporate governance is not the only variable that affect future cash flow therefore the next researches should take into consideration other variables. Summary: الهدف من هذا البحث هو دراسة تأثير المتغير المستقل وهو حوكمة الشركات على المتغير التابع وهو التدفق النقدي المستقبلي. تم جمع البيانات من قطاع البناء مع خمس شركات مختارة مدرجة في البورصة المصرية (EGX) وهي أوراسكوم ، بالم هيلز ، عامر ، إعمار ، وسوديك ، للسنة التي تتراوح بين 2013 و 2017. قمنا بقياس حوكمة الشركات مع عدد أعضاء مجلس الإدارة ونوع التدقيق وثنائي المدير التنفيذي وقياس التدفق النقدي المستقبلي مع نموذج بارث. تم إجراء التحليل في التحليل الوصفي والارتباطي والانحداري باستخدام SPSS. تظهر النتائج أن هناك علاقة إيجابية ضئيلة بين حوكمة الشركات والتدفق النقدي المستقبلي. كان الحد من هذا البحث ، أولاً حجم العينة لم يكن كافيًا لتعميم النتائج ، وثانيًا أن البلد المستخدم في البحث يعاني من عدم استقرار اقتصادي مما يؤدي إلى تقلبات العملة وارتفاع معدل التضخم ، ثالثًا وأخيرًا أن حوكمة الشركات ليست هي المتغير الوحيد الذي يؤثر على التدفق النقدي في المستقبل ، لذا يجب أن تأخذ الأبحاث التالية في الاعتبار المتغيرات الأخرى.Item The Impact of working capital management on firm’s profitability(October University for Modern Sciences and Arts, 2019) Yasser Badran, Nada; Mohamed El-Sawy, Malak; Ahmed Ezzat, Youssef; Essam Shehata, Abdallah; Mohamed Lotfy, LotfyThe aim of this study is to find the interaction and relationship between working capital management and firms‟ profitability. As components of net working capital are kept at optimal levels, this situation benefits company to use resources more efficiently and help profitability. Similarly, high levels of profitability helps avoiding idle working capital practices. .To investigate this relationship between these two, using a sample consisting of six companies listed in the Egyptian stock exchange market, and 4 years data covering years from 2013 to 2017. For this purpose, in this study the researchers used variable of return on assets ratio to measure the profitability of company and variables of working capital management. Regressions were run to analyze how profitability affects working capital management which is measured in terms of Cash Conversion Cycle (CCC), Current Ratio (CR), Average collection period (ACP), Average inventory period (AIP) and Average payment period (APP). The hypothesis showed that there‟s a positive relation between the average collection period and return on assets, current ratio and return on assets, cash conversion cycle and return on assets. On the other hand there‟s an insignificant negative relationship between both average payment period and average inventory period with return on assets. The results indicate that through proper working capital management allocation the company can improve their profit levels. Working capital management plays a significant role in improved profitability of firms. Firms can achieve optimal management of working capital by making the trade-off between profitability and liquidity.