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العنوان
The Effect of Earnings Management on the Relationship between Financing Decisions and Stock Liquidity in the Egyptian Stock Exchange :
المؤلف
Adel, Osama Mohammed Samy.
هيئة الاعداد
باحث / أسامة محمد سامي عادل
مشرف / فريد محرم فريد ابراهيم
مشرف / محمد مرسي أحمد خضير
تاريخ النشر
2019.
عدد الصفحات
207 p. :
اللغة
الإنجليزية
الدرجة
ماجستير
التخصص
المحاسبة
تاريخ الإجازة
1/1/2019
مكان الإجازة
جامعة عين شمس - كلية التجارة - المحاسبة والمراجعة
الفهرس
Only 14 pages are availabe for public view

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Abstract

Purpose: The purpose of the research is to investigate the effect of earnings management on the relationship between financing decisions and stock liquidity.
Design/Methodology/Approach: The researcher uses Panel Data (longitudinal data) which combines Cross Sectional Data (60 firms) and Time Series Data (2013-2017) using E-views.
Findings: This study provides evidence of a significant inverse relationship between stock liquidity and financing decisions within the Egyptian stock market. However, earnings management has no relation neither with stock liquidity nor financing decisions, therefore earnings management has no effect as a moderator on the association between stock liquidity and financing decisions.
Key Words: Earnings Management - Financing Decisions - Stock Liquidity.