المجلة المصرية للدراسات التجارية最新文献

{"title":"تقارير الاستدامة وأثرها على الائتمان التجاري: دراسة تطبيقية","authors":"عصام عبد المنعم أحمد إسماعيل, يسري محمد علي خيري, محمود محمد على على هلال","doi":"10.21608/alat.2024.366305","DOIUrl":"https://doi.org/10.21608/alat.2024.366305","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"339 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141691787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Influence of Intellectual Capital on Financial Performance: Quantile Analysis Approach","authors":"Rola Nowara","doi":"10.21608/alat.2024.366910","DOIUrl":"https://doi.org/10.21608/alat.2024.366910","url":null,"abstract":"Intellectual capital (IC) is being increasingly investigated in fields experiencing change. In management accounting, such changes are visible in areas like strategic management accounting, and environmental management accounting. The relevance of non-financial information is increasingly greater, seeking information from intangible assets that can be used to judge the market value of firms. Given the importance of the theme and consistent growth of intangible assets in today's economy, this research aims to explore the influence of IC components on the financial performance of Egyptian firms listed in EGX100. To investigate the relationship between IC and firms’ financial performance, secondary data were collected from Thomson Reuters DataStream for a sample of 30 firms listed in EGX 100, from 2017 to 2023 resulting in panel data of 210 firm-year observations. Quantile regression analysis is employed to explore the relationship between each component of IC and firms’ financial performance. Quantile regression models revealed that not all the quantile models have the same calculated significance value (P-value) regarding the relationship between IC components (Value added human capital VAHC, Value added structural capital VASC, Value added relational capital VARC, Value added capital employed VACE) and financial performance measures represented by Return on Equity ROE, Return on Assets ROA, Earning per Share EPS, Price to Book ratio P/B ratio, and Tobin’s Q. Modified Value Added Intellectual Coefficient (MVAIC) also have a positive significant impact on EPS, P/B, and Tobin’s Q. Firm size is negatively and significantly related to accounting-based measures, firm age has a positive impact on accounting-based measures while leverage have negative relationship with most financial performance measures. Size of the sample, and the exclusion of financial institutions from the sample represent the main research limitations. The research contributes to literature through measuring the total and individual influence of the four components of IC on firms’ financial performance using Quantile Regression Analysis which has not been employed before in investigating the relationship between IC and financial performance of Egyptian listed firms.","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"50 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141688474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bayesian Estimation and Prediction for Discrete Alpha Power Inverted Kumaraswamy Distribution","authors":"M. Hegazy, G. Al-Dayian, A. EL-Helbawy","doi":"10.21608/alat.2024.340146","DOIUrl":"https://doi.org/10.21608/alat.2024.340146","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"64 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140526492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"تأثير أصالة العلامة التجارية على الدفاع عن العلامة بالتطبيق على مالكي السيارات الملاكي بمدينة المنصورة.","authors":"تامر ابراهيم العشرى, اميرة كمال احمد عبد الحميد, عمرو محمد منصور","doi":"10.21608/alat.2024.339258","DOIUrl":"https://doi.org/10.21608/alat.2024.339258","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"5 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140516676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"دراسة تحليلية للعوامل المؤثرة في حساب التكلفة الصافية لتأمينات الحياة ) بالتطبيق على سوق التأمين المصري)","authors":"محمد توفيق اسماعيل البلقينى, محمد احمد فؤاد البرقاوى, احمد ولاء احمد احمد","doi":"10.21608/alat.2024.339251","DOIUrl":"https://doi.org/10.21608/alat.2024.339251","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"157 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140516864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Studying the relationship between economic growth and unemployment according to Okun's Law in Egypt during the period (1990-2023","authors":"مروه حجازى, محمد فوزى عبد العال, عبد السميع تحسين ابو العينين","doi":"10.21608/alat.2024.341440","DOIUrl":"https://doi.org/10.21608/alat.2024.341440","url":null,"abstract":": The study critically investigates the influence of unemployment on Egypt's economic growth using time series data from 1990 to 2023. The relationship between unemployment and economic growth was found to be adverse, indicating that reducing unemployment would ensure Egyptian economic growth. The effects of Okun's law coefficient suggest a negative association between unemployment and GDP, since low economic growth is one of the reasons for the rise in unemployment. As the decrease in aggregate demand triggers a decline in aggregate supply, a decrease in production leads to a decrease in economic growth rates. Thus, companies cut staff, which raises unemployment, exacerbating long-run unemployment issues. In summary, the study's findings support Okun's law, as they prove that growing GDP decreases unemployment in Egypt. Based on the findings. The results of the model tests showed that there is no direct relationship between GDP growth as an independent variable and the growth of the unemployment rate as a dependent variable, but there is a relationship between the difference at level and the influence factor by approximately (-0.386), with a significance level of 5%, meaning that an increase in the growth rate of output by 1% leads to a decrease in the unemployment rate by (-0.386%). In a later period, hold other factors constant. which is in line with Okun’s law, but this relationship is only in the short run, while the existence of a long-run integration relationship between the two variables has not been proven.","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"25 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140520343","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"المناخ التنظيمي وأثرة على الولاء التنظيمي: دراسة حالة على الموظفين الإداريين في أمانة المدينة المنورة","authors":"محمد بن عواض الطريسي","doi":"10.21608/alat.2024.341174","DOIUrl":"https://doi.org/10.21608/alat.2024.341174","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"77 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140524912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"العوامل المؤثرة على مستوى الإبلاغ عن أمور المراجعة الرئيسية في تقرير مراجع الحسابات الخارجي: دراسة تطبيقية","authors":"أحمد كمال مطاوع, مصطفى إبراهيم الفقي, فهد فرج صالح البطاطي","doi":"10.21608/alat.2024.339476","DOIUrl":"https://doi.org/10.21608/alat.2024.339476","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"94 3-4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140517012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"تقدير الموثوقية الضبابية للتوزيع المختلط (ويبل-رايلي) باستخدام أسلوب المحاكاة","authors":"فاطمة على عبد العاطى, هشام محمد المنجى, اركان جبر سعيد","doi":"10.21608/alat.2024.339245","DOIUrl":"https://doi.org/10.21608/alat.2024.339245","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"9 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140519755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"العلاقة بين العدالة الإلكترونية المدركة وعواطف العملاء الإيجابية لعملاء الإنترنت المصرفي بالبنوك التجارية في مصر","authors":"طلعت اسعد عبدالحميد, عماد محمد عبدالقادر, احمد محمد السطوحي, ياسمين حمدي عبدالحميد عثمان","doi":"10.21608/alat.2024.339237","DOIUrl":"https://doi.org/10.21608/alat.2024.339237","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"11 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140518423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}