مدخل مقترح لقياس اثر خصائص الشرکة على جودة التقارير المالية

عبد الجليل صابر محمد, موسى; ابو الفتوح صالح, سمير; محمد خيري, يسري

doi:10.21608/alat.2016.218282

	مدخل مقترح لقياس اثر خصائص الشرکة على جودة التقارير المالية "دراسة تطبيقية"
المجلة المصرية للدراسات التجارية
Article 22, Volume 40, Issue 4, October 2016, Page 1013-1035 PDF (974.52 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.218282
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Authors
موسى عبد الجليل صابر محمد; سمير ابو الفتوح صالح; يسري محمد خيري
کلية التجارة - جامعة المنصورة
Abstract
The study aimed to examine the effects of firm's characteristics (firm age, firm size, profitability, financial leverage, dual listing, and liquidity) and corporate governance (dual role, board size, and auditor type) on the financial reporting quality .This was achieved through conducting an empirical study for a sample of listed firms in the Egyptian stock market exchange in 2009, 2010, and 2011. A sample consisted of 120 firm observations. Data was collected from the firm's annual reports. Data was analyzed using multiple regression analysis; in order to test the relationships among research variables included in the regression model. Results of statistical analysis showed that there is a positive relationship among liquidity, dual listing, dual role and the financial reporting quality. By contrast, results showed that there is a negative relationship between each of firm size, financial leverage, board size and the financial reporting quality. In addition to that, the analysis showed that there no relationship among firm age, profitability, auditor type and the financial reporting quality.


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مدخل مقترح لقياس اثر خصائص الشرکة على جودة التقارير المالية "دراسة تطبيقية"