Geopolitical Risk Disclosure& Dividend Policies, is Accounting Earnings Quality the nexus? Evidence from listed Egyptian Firms | ||||
| المجلة العلمية للبحوث التجارية (جامعة المنوفية) | ||||
| Article 20, Volume 58, Issue 3, July 2025, Page 37-68 PDF (1.01 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/sjsc.2025.373171.1577 | ||||
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| Authors | ||||
محمد ابراهيم المرسى ابو العلا1; رباب حمدى جميل عبد الحميد2; مصطفى زكى حسين متولى  3
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| 1جامعة قناة السويس - كلية التجارة بالاسماعيلية | ||||
| 2المعهد الكندي العالى للادارة بالسادس من اكتوبر مصر CIC | ||||
| 3كلية التجارة جامعة قناة السويس | ||||
| Abstract | ||||
| The current study aims to answer the question, "Is Accounting Earnings Quality the nexus between Geopolitical Risk Disclosure and Dividend Policies?" The study's methodology was based on a sample of listed Egyptian firms on the Egyptian Stock Exchange 2018 -2023. Using modern statistical programs (SPSS-AMOS), the current study concluded that regression model to (H1) was tested at a significance level of 5% significant (F-value = 7.824; P-value = 0.000, which is less than α = 0.05). The evidence indicates that the independent variable, geopolitical risks disclosure (GPR), accounts for 11.2% of the variations in dividend policies (DP). Additionally, the results indicate a negative and significant relationship between geopolitical risk (GPR) and dividend policies (DP).Furthermore, the regression model (H2) was tested at a significance level of 5% .The value and significance of the model reached (F-Value = 9.008; P-Value = 0.000 < α = 0.05), which means the Moderator variable (earning quality) impacts the relation between independent variable (GPR) and dependent variable (DP). The uniqueness and value of this study come from showing stakeholders how geopolitical risk affects dividend policy and the quality of earnings in Egypt, especially after recent geopolitical tensions and their possible effects on financial markets.. | ||||
| Keywords | ||||
| : Geopolitical risks (GPR); Dividend Policies (DP); Accounting Earnings Quality (AEQ) | ||||
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