Faculty Of Management Graduation Project 2018 - 2019

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The impact of audit committee characteristics on firm performance and earning quality
(October university for modern sciences and arts, 2019) Ashraf, Aya; Atef, Omneia; Mostafa, Heba; Shehab, Kirollos
The current study examines the effect of audit committee characteristics on both firm performance and earning quality. A sample of 25 companies listed in Egyptian stock exchange (EGX 30) in 2016 and 2017 are used. Firm’s financial statements and board of directors’ reports are used to collect data from measuring variables. The descriptive analysis, Pearson correlation and regression analysis are used to test the research hypothesis. The study found that the size of audit committee has a significant negative impact on firm performance measured by ROA. However, it failed to find a significant effect for the other audit committee characteristics on firm performance & earnings quality.
The impact of audit committee characteristics on firm performance and earning quality
(October university for modern sciences and arts, 2019) Ashraf, Aya; Atef, Omneia; Mostafa, Heba; Shehab, Kirollos
The current study examines the effect of audit committee characteristics on both firm performance and earning quality. A sample of 25 companies listed in Egyptian stock exchange (EGX 30) in 2016 and 2017 are used. Firm’s financial statements and board of directors’ reports are used to collect data from measuring variables. The descriptive analysis, Pearson correlation and regression analysis are used to test the research hypothesis. The study found that the size of audit committee has a significant negative impact on firm performance measured by ROA. However, it failed to find a significant effect for the other audit committee characteristics on firm performance & earnings quality
The Impact of gender diversity, financial expertise, and profit sharing on accounting quality
(October university for modern sciences and arts, 2019) Sarhan, Ahmed; Tarek, Ahmed; Nasser, Aya; Hazem, Mohamed
Financial Ratios as Predictors of Failure
(Copyright © 2019 MSA University. All Rights Reserved., 2019) Ahmed Abdul-Aziz, Sara; El-Sayed Ismael, Mohamed; Medhat, Shady; Khaled Zaki, Ahmed
In light of recent events that have taken place, the importance of knowing the financial position of banks is imperative to stakeholders. There is a major dearth of literature that examines the applicability of Altman’s Z-score model to forecasting banking failures. The focus of this study is to confirm the validity of Altman’s Z-score model as a predictor of failures. This requires two data sets: failed and non-failed banks. Four distressed banks were benchmarked to four comparable control banks. Ratio analysis was carried out on the failed company’s financial statements for three years prior to their bankruptcy or nationalization as the Z-score model has predictive power of up to three years pre-bankruptcy. The empirical findings verified the predictive ability of the Z-score model to the company’s area.
The impact of Corporate Environmental Disclosure, Corporate governance on Earnings Management
(Copyright © 2019 MSA University. All Rights Reserved., 2019) Mohamed, Saif; saad, Marina; Mohamed EL-Sarky, Youssef; Walid, Omar
Purpose – The research aims to examine the impact of firm size, environmental disclosure and corporate governance on earning management  Design/methodology/approach – the sample of the research are on 10 banks in Egypt and United Arab Emirates financial sector listed in the Egyptian and UAE stock market exchange for 6 years (2013-2018) the gathered data will be analysed using descriptive, correlation and aggression models using statistical program called “SPSS”. Measured firm size by nature log of assets, environmental disclosure by CSR, corporate governance by CEO duality and earning management by modified jones model. 3  Findings – the results of the research are separated into two groups based on the country. In Egypt environmental disclosure and corporate governance has an insignificant negative relationship with earning management while firm size has an insignificant positive relationship. On the other hand, In UAE firm size and corporate governance has an insignificant negative relationship with earning management while environmental disclosure has insignificant positive relationship with earning management.  Limitations –small sample size in the articles, language barrier.
The effect of IFRS Adoption and audit quality on Earnings management
(October University of Modern Sciences and Arts, 2019) Metwally, Adham; Maged, Marley; Wagdy, Mirna; Tarek, Salah
Purpose – This paper aims to examine the effect of IFRS adoption and audit quality on earnings management .specially this study examine whether earnings management has a negative impact on both IFRS adoption and audit quality for a sample of firms listed on Saudi Arabia and Kuwait stock exchange. Design/methodology/approach – the sample was 14 listed companies in Saudi Arabia and Kuwait stock exchange on the industrial material sector during the period "2014-2018". It measures the earnings management by modified Johns model, while the audit quality is measured by dummy variable as well as IFRS adoption. The data analyzed by descriptive correlation and regression analysis using statistical program called SPSS. Findings –We found that there is a negative relationship between audit quality and earnings management and a negative relationship between IFRS adoption and earnings management we have accepted this hypothesis after some statistical analysis are implemented. Limitations – Collecting variable’s data, complexity of calculation, access to information, the small sample size, language barrier, limitation of time.
The impact of Audit Quality on Agency Cost An empirical study on construction sector
(Copyright © 2019 MSA University. All Rights Reserved., 2019) Kamel Okasha, Abdelrahman; Ashraf, Mostafa; Alaa, Mohamed
Purpose- This study aimed to empirically examine the impact of audit quality on the agency cost. Design/methodology/approach- The secondary data collected from the financial statements and annual reports of 10 companies in the construction sector listed in the Egyptian stock exchange market from 2014 until 2018. The data were from investing, Mubasher Egypt and official websites of the companies. The independent variable audit quality was measured by dummy variable if the auditor from the Big Four or zero otherwise, the dependent variable agency cost proxied by asset utilization ratio turnover, leverage measured by total liabilities divided by total assets, and the firm size measured by natural log of total assets. Variables were analyzed using the descriptive, correlation and regression analysis using of SPSS. Findings- The study provided evidence of a positive significant impact of audit quality on assets utilization. Firm growth is found to have a significant positive effect on agency costs. However, the study failed to find a significant effect for firm’s leverage on the utilization of its assets.
The Effect of Firm Characteristics on Firm Value
(October University of Modern Sciences and Arts, 2019) Ahmed Wassey, Omar; Awad, Omar; Medhat, Abd El Rhman; Khaled Amin, Seif Eldin
This study examined how firm age, firm size, and leverage affects firm value. A sample of 20 companies were taken from companies listed in Egyptian stock for the period from 2014 to 2018. Measurements and data were collected from annual reports of the companies. Data were analyzed using correlation regression and techniques run using SPSS in order to test the hypothesis. The study revealed significant effect of leverage on firm value. However, the study failed to find a significant effect of firm age and firm size.
Impact of inflation on stock market performance
(October University of Modern Sciences and Arts, 2019) Maged, Rami; Abbas, Youssef; Mohsen, Aya; Essam, Mostafa; Hassan, Omar
In the literature, it is known that there is a relationship between inflation rate and stock market performance. most studies proves that there is a negative relationship between the inflation and stock market performance, even with different methodologies the outcome proves the negative relationship, According to Upadhyay (2017) they used the consumer price index and the national stock exchange indicator and the result are sufficient to ensure that changes in stock prices over the period of selected time are not due to fluctuations in the CPI, but due to the changes in stock prices due to certain other factors available on the market. Stock market performance is measured with many indicators and one of them EGX30, and trade volume. This research aims to investigate whether if the inflation rate has a significant impact on stock market performance measured by EGX30, and trade volume. The data will be analyzed using statistical program called SPSS, the analysis will be done through descriptive analysis, correlation and multivariate regression analysis (MANOVA). The results were that there is a significant impact for the inflation rate on stock market performance.
Investigating the Value Relevance of Accounting Information using IFRS Adoption as a moderating variable An empirical study on firms listed in the Egyptian Stock Exchange
(October University of Modern Sciences and Arts, 2019) Mahmoud Mostafa, Amr; ElSaeed, Ayman; Hussein Abbas, Mohamed; Hisham, Tarek
This study examines the value relevance of accounting information. The sample included a combination of firms from the period 2012 to 2014 as a representative for Non-IFRS adoptions and from 2016 to 2018 as IFRS adoptions. Ohlson valuation model was used to examine the value relevance of accounting information. firm’s financial statements are used to collect data for the measuring variables, correlation, descriptive analysis and regression model are used to test our hypotheses. The results showed that there are a positive significant association between earning per share and market price per share and a negative insignificant association between Book value per share and market value per share. Results also found that the adoption of IFRS did not have significant impact on improving the value relevance of accounting information.
The effect of brand ambassadors on brand image; Application on Oppo
(October university for modern sciences and arts, 2019) Madkour, Ahmed Nader; Mohamed, Islam; Mourad, Ahmed
Brand ambassador is someone who represents a brand in a positive way. It is the duty of the brand ambassador to express the message of a company to consumers. Brand ambassador is someone who is passionate for the brand, able to represent it, and even offered to provide information about the brand as a well-known person who uses their fame to promote a product or service. The aim of this research is to determine the effect of brand ambassadors on brand image. In this research, the sample size targeted by the researchers was 185 respondents. Moreover, the sampling technique followed by the researchers was the non-probability – Convenience Sampling method. Throughout this research, the mean, frequency, and percentage were conducted through the descriptive analysis using several types of tests. These tests included the Cronbach alpha test, The Cronbach Alpha test was used to measure the reliability and also to measure the internal consistency, that is, how closely related a set of items are as a group. It is considered to be a measure of scale reliability. Also, we used the Spearman Correlation coefficient. The researchers found out that the majority of the respondents agreed brand ambassadors are beneficial to the brand image. In addition, the results showed that age and credibility are the main factors that have a great influence on brand image and purchase intentions. Finally, some related discussions and suggestions were proposed.
The Role of E-commerce in Supporting SMEs to Enter the Global Market
(October university for modern sciences and arts, 2019) Abdelaziz, Mohamed Yasser; Tayea, El Hussien Abdel Hamid; Mohamed, Rawda Osama; Mohamed, Omar Yasser
We would like to take this opportunity to express our profound gratitude and deep regard to our supervisor Dr. Zainab Zaazou for her valuable suggestions and knowledgeable guidance. We would like also to thank our assistant lecturer Miss Sara Abdelbaset and Miss Passant Medhat for their continuous exemplary guidance, valuable feedback, and constant encouragement throughout the duration of the project. In addition, to our supervisors and teaching assistants, we would like to thank Mr Ayman Farouk the CEO of Imtenan company for his assessment to fill our survey.
The impact of online communities on citizenship behavior Applied on : Miss Basket
(Copyright © 2019 MSA University. All Rights Reserved., 2019) Sayed Awad, Nada; Tarek El-Nadi, Nada; Gamal Abd El-Salam, Noha
Laroche, Habibi,& Richard, (2012)1 defined an online community as a huge group of people who interface around a shared interest, where the interaction is at any rate in part upheld or mediated by technology and guided by certain conventions or standards. Given this definition, what encourage people to take part in online communities? One critical factor rising up out of past research is the perfect content to the customer interests. Moreover, Mullar et al. (2012)2 investigated that most of the online communities have been directed with more public social communities, investigations of social media instruments shows us that undertakings give an alternate setting to communication. Online communities structure in light of numerous human and company’s needs, including sharing data, seeking after interests, building skills, moving in the direction of shared objectives, discovering sociality, taking part in trade, and interest. Grabowicz (2012)3 has stated that online communities are different groups of people who share the same interests. For example, sharing subjects about the same topic and get to interact with each other directly and indirectly a virtual community, those gatherings meet on various pages on the web that are identified with various themes and target different individuals with even unique classes. The objective of those pages is to contain a high number of supporters/fans to build the mindfulness and the benefit of the pages. Discussions and conversations can be through remarks or by sending direct messages to one another which make neighborly vibes. In this research, we will discuss the effects of online communities and online brand communities in social media network sites such as Facebook on customers’ engagement mentioning their dimensions, its impacts on citizenship behavior within the community 1 Laroche M., Habibi M. R., & Richard M.O., (2012). Op.Cit, P. 1757 2 Mullar M., Ehrlich K., Matthews T., Perer A., Ronen I., & Guy I. (2012). Diversity among Enterprise Online Communities: Collaborating, Teaming, and Innovating through Social Media. 3 Grabowicz, P. A., Ramasco, J. J., Moro, E., Pujol, J. M., & Eguiluz, V. M. (2012). Social features of online networks: The strength of intermediary ties in online social media. PloS one, 7(1) 2 describing the factors that influence their behavior, and the customers’ loyalty considering their relationships toward the community.
Consumer’s Perception towards Persuasion Techniques & its Impact on Consumer-brand Relationship. Applied on: Adidas
(October University of Modern Sciences and Arts, 2019) Hassanein, Mahmoud; Ranadan, Salema; Ahmed, Sara
Nowadays people tend to spend time shopping as a substitute to other hobbies and activities. During the shopping process people are exposed to hundreds and thousands of brands and all of them have their own selling strategies and techniques, the amount of ads, billboards, emails, offers and promotions consumers are exposed to makes most of the brands seem unnoticed to many consumers, therefore marketers started to advertise in a different way which is to focus on the motives on consumers and make the consumer feel incomplete without their products to create the need to make a purchase. Following the success of Mohamed Salah, Adidas chose Mohamed Salah because he is a role model to the next generation, and how big could they go. Adidas started putting Salah in advertisements, billboards; even releasing his own shoe line, the main goal behind this campaign was to promote Adidas’s products which surely have succeeded in Egypt and worldwide. Celebrity endorsement is a strategy used to enhance the brand image, and associate the brand with the figure’s personal image, which can either bring lots of success or backfire on the brand. The strategy we are focusing on in our study is persuasion techniques. Whether the seller is trying to persuade or manipulate depending on their beliefs whether consumers wants or needs their product. When the salesperson genuinely believes that the consumer needs it, their intentions are good. It can’t possibly be manipulation; it can be considered as persuading the consumer by the seller’s product rather than any other product. Mainly, manipulation is successfully influencing and changing consumer’s choice, however; the goal is the same whether the company is persuading or manipulating consumers, is to encourage and increase the purchase intention, the purchase intention is the willingness of a consumer to purchase a certain product, therefore, we intend to assess and study how the store atmosphere affects the consumer’s behavior towards purchasing.
The Impact of Social Media Platforms on Raising Consumer’s Brand Awareness : An application on (Palma Company)
(Copyright © 2019 MSA University. All Rights Reserved., 2019) Tarek, Ahmed; Khaled, Abdel Rehim; Waleed, Omar; Sheta, Ahmed
The researchers aim to first point out the objectives of the research, the technique and methodology used in the process, this includes the approach, strategy, aim and questionnaire design.
The Impact of Technology on Facilitating MNEs Manufacturing Process and Productivity A Field Study on Pharmaceutical MNEs in Egypt: Pfizer, Novartis and Sanofi
(October university for modern sciences and arts, 2019) Hamid, Farid; Abdelmoaty, Khaled; Amr, Mariam; Ibrahim, Momen; Amin, Youssef
It is widely recognized how much technology has affected our lives. Nowadays technology takes part of any new successful idea or vision of the future. Modern manufacturing is the industry using high technology and advanced science and technology to process and reprocess raw materials, to assemble and produce the production equipment’s and spare parts of all the industries in national economy, or the manufacturing armed with modern science and technology.
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, Etien
The 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.
The Effect of Risk Management on Bank’s Performance تأثير إدارة المخاطر على أداء البنك
(October University for Modern Sciences and Arts, 2019) Maher, Youssef Ayman; Abdelaziz, Mahmoud Ali; Sobh, Omar Sameh; Said, Ahmed Abdalla
The current study examines the effect of risk management on the financial performance of banks. The sample includes 15 listed and non-listed Egyptian banks’ financial statements during the period of 2015-2017. To test the research hypotheses, descriptive analysis, Pearson correlation and regression analysis were used. The results showed that there is a positive significant association between Return on Assets (ROA) and Non-performing Loan (NPL) ratio, Capital Adequacy Ratio(CAR) and Liquidity ratio. However, there is a negative insignificant association between capital ratio and ROA. In addition, there is a positive significant association between ROE and both NPL ratio and Liquidity ratio. However, there is a positive insignificant association between CAR and ROE and there is a negative significant association between capital ratio and ROE. Summary: تبحث الدراسة الحالية تأثير إدارة المخاطر على الأداء المالي للبنوك. تشتمل العينة على 15 من القوائم المالية للبنوك المصرية المدرجة وغير المدرجة خلال الفترة 2015-2017. لاختبار الفرضيات البحثية ، تم استخدام التحليل الوصفي ، ارتباط بيرسون وتحليل الانحدار. أظهرت النتائج أن هناك علاقة إيجابية مهمة بين نسبة العائد على الأصول (ROA) ونسبة القروض المتعثرة (NPL) ، ونسبة كفاية رأس المال (CAR) ونسبة السيولة. ومع ذلك ، هناك علاقة سلبية ضئيلة بين نسبة رأس المال والعائد على الاستثمار. بالإضافة إلى ذلك ، هناك ارتباط إيجابي كبير بين العائد على حقوق المساهمين وكلا نسبة القروض المتعثرة ونسبة السيولة. ومع ذلك ، يوجد ارتباط إيجابي ضئيل بين CAR و ROE وهناك علاقة سلبية هامة بين نسبة رأس المال و ROE.
Impact of asset tangibility and financial statement informativeness on financial leverage تأثير ملموس الأصول وبيانات القوائم المالية على الرافعة المالية
(October University for Modern Sciences and Arts, 2019) Mohamed, Zeyad; Ehab, Dina; Hossam, Aida; Mustafa, Souhaila; Reda, Mohamed
objective of this paper is to clarify how both of the financial statement informativeness and asset tangibility affect the financial leverage. To obtain such an objective, a statistical program called SPSS is used. The sample taken is mainly concentrating on using 50 financial statements of the 10 main construction companies in Egypt during the period from 2013-2017 listed in the stock market exchange. The informativeness is being measured by all of the balance sheet financial informativeness, income statement financial informativeness and also financial ratios financial informativeness then, asset tangibility is measured by fixed assets to total assets ratio. The leverage is measured by long-term debt ratio to shareholders’ equity. The results are that there is a negative insignificant relationship between the financial leverage and NWC, there is positive insignificant relationship between the financial leverage and EBIT, there is a positive significant relationship between the financial leverage and AE, and there is a negative insignificant relationship between the financial leverage and AT. The limitations or difficulties faced are concluded in the small sample size and period plus the non-availability of rich financial data about the companies in the other sectors such as telecommunication sector, so the concentration became only on the construction sector. Summary: الهدف من هذه الورقة هو توضيح كيف تؤثر كل من معلوماتية البيانات المالية وملاءمة الأصول على الرافعة المالية. للحصول على هذا الهدف ، يتم استخدام برنامج إحصائي يسمى SPSS. تركز العينة المأخوذة بشكل أساسي على استخدام 50 بيانًا ماليًا من شركات المقاولات العشر الرئيسية في مصر خلال الفترة من 2013-2017 المدرجة في البورصة. تقاس المعلوماتية بكل المعلومات المالية للميزانية العمومية ، والمعلومات المالية لبيان الدخل والبيانات المالية للبيانات المالية ، ثم تقاس مدى ملاءمة الأصول حسب الأصول الثابتة إلى إجمالي الأصول. يتم قياس الرافعة المالية بنسبة الدين الطويل الأجل إلى حقوق المساهمين. والنتيجة هي أن هناك علاقة سلبية ضئيلة بين الرافعة المالية والمجلس الوطني العراقي ، وهناك علاقة إيجابية ضئيلة بين الرافعة المالية و EBIT ، وهناك علاقة كبيرة إيجابية بين الرافعة المالية و AE ، وهناك علاقة سلبية ضئيلة الرافعة المالية و AT. يتم الانتهاء من القيود أو الصعوبات التي تواجهها في حجم وفترة العينة الصغيرة بالإضافة إلى عدم توفر بيانات مالية غنية عن الشركات في القطاعات الأخرى مثل قطاع الاتصالات ، وبالتالي أصبح التركيز فقط على قطاع البناء
Measuring the effect of perception towards e-government services on the citizen’s engagement and citizen’s trust applied on Egypt قياس تأثير الإدراك تجاه خدمات الحكومة الإلكترونية على تطبيق مشاركة المواطن وثقة المواطن على مصر
(October University for Modern Sciences and Arts, 2019) Youssef Samir, Avrossina; Guirguis Youssef, Marie-lena; Akram Younan, Mario; Mohsen Naoum, Monica
E-government service is an important issue that we cannot turn a blind eye on it, as it is considered one of the most crucial techniques that must be applied by each developed country in order to facilitate and ease the process of fulfilling tasks for the citizens. This research aims to study the importance of e-government through discussing and explaining the main variables, which are perception, attitude, engagement and trust, then assessing the impact of these variables on e-government services. The purpose behind conducting this study is to measure the efficiency of the service and to increase the citizens’ awareness through using questionnaires. The researchers have used different tools such as descriptive analysis, Kruskal-Wallis test and Spearman Correlation test for each variable in attempt to extract the most accurate results that could be generalized. خدمة الحكومة الإلكترونية هي قضية مهمة لا يمكننا أن نغض الطرف عنها ، لأنها تعتبر واحدة من أهم التقنيات التي يجب أن تطبقها كل دولة متقدمة من أجل تسهيل وتيسير عملية إنجاز المهام للمواطنين . يهدف هذا البحث إلى دراسة أهمية الحكومة الإلكترونية من خلال مناقشة وشرح المتغيرات الرئيسية ، وهي الإدراك والموقف والمشاركة والثقة ، ثم تقييم تأثير هذه المتغيرات على خدمات الحكومة الإلكترونية. الغرض من إجراء هذه الدراسة هو قياس كفاءة الخدمة وزيادة وعي المواطنين من خلال استخدام الاستبيانات. استخدم الباحثون أدوات مختلفة مثل التحليل الوصفي واختبارKruskal-Wallis واختبار Spearman Correlation لكل متغير في محاولة لاستخلاص أكثر النتائج دقة التي يمكن تعميمها.

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