A Suggested Model to Measure the Quality of Financial Statements Using Balance Sheet Items with Empirical Study
El-Bialy, M., lkhair, M., El-Mehy, A. (2022). A Suggested Model to Measure the Quality of Financial Statements Using Balance Sheet Items with Empirical Study. EKB Journal Management System, 9(2), 219-260. doi: 10.21608/abj.2022.273666
Mohamed Ahmed Mustafa Mohamed El-Bialy; Modather Taha Abu lkhair; Adel Abdel-Fattah El-Mehy. "A Suggested Model to Measure the Quality of Financial Statements Using Balance Sheet Items with Empirical Study". EKB Journal Management System, 9, 2, 2022, 219-260. doi: 10.21608/abj.2022.273666
El-Bialy, M., lkhair, M., El-Mehy, A. (2022). 'A Suggested Model to Measure the Quality of Financial Statements Using Balance Sheet Items with Empirical Study', EKB Journal Management System, 9(2), pp. 219-260. doi: 10.21608/abj.2022.273666
El-Bialy, M., lkhair, M., El-Mehy, A. A Suggested Model to Measure the Quality of Financial Statements Using Balance Sheet Items with Empirical Study. EKB Journal Management System, 2022; 9(2): 219-260. doi: 10.21608/abj.2022.273666

A Suggested Model to Measure the Quality of Financial Statements Using Balance Sheet Items with Empirical Study

مجلة البحوث المحاسبية
Article 20, Volume 9, Issue 2, December 2022, Page 219-260  XML PDF (1.19 MB)
DOI: 10.21608/abj.2022.273666
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Authors
Mohamed Ahmed Mustafa Mohamed El-Bialy; Modather Taha Abu lkhair; Adel Abdel-Fattah El-Mehy
, Faculty of Commerce, Tanta University, Tanta, Egypt
Abstract
 Purpose – The main purpose of this thesis is to provide and test suggest model for measuring of the quality of financial statements and test it in a sample of Egyptian using balance sheet items for listed companies on Egyptian Stock Exchange financial statements provided annually by Egyptian corporations.
Methodology/Approach – The researcher depended upon the positive approach in analyzing the problem, explaining its causes, and predicting the behavior of this phenomenon in the future. The sample consists of 59 firms across 9 different sectors during the period from 2017 to 2020.
Findings – The results indicated that the that there is a negative relationship between both variables, it means the higher the firm Total Accruals based on Balance Sheet approach (TABS) the lower Stock Rate of Return (Return). Also shows that which shows a negative relationship between both variables, Total Accruals based on Income Statement approach (TAIC) and Stock Rate of Return (Return).
Research Scope – This study is applied on a sample of companies listed on the Egyptian Stock Exchange. All study and results for Egyptian companies only. The sample consists of 59 firms across 9 different sectors during the period from 2017 to 2020, and the study used regression analysis to test the main hypotheses.
Keywords
Quality of Financial Statements; Total Accruals Balance Sheet approach (TABS); Stock Rate of Return; Financial Statements Quality Measures & Total Accruals Income Statement approach (TAIC)
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