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المجلة العلمية للدراسات والبحوث المالية والتجارية最新文献

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The Association between Sustainability Reporting Disclosure and Stock Price Crash Risk: Moderating Effect of Earnings Quality: An Empirical Study 可持续发展报告披露与股价崩盘风险之间的关联：盈利质量的调节作用：实证研究
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.324089
Aml Badr, Rola Nowar, Menna Mortada Mahfouz
{"title":"The Association between Sustainability Reporting Disclosure and Stock Price Crash Risk: Moderating Effect of Earnings Quality: An Empirical Study","authors":"Aml Badr, Rola Nowar, Menna Mortada Mahfouz","doi":"10.21608/cfdj.2024.324089","DOIUrl":"https://doi.org/10.21608/cfdj.2024.324089","url":null,"abstract":"Purpose – The purpose of this article is to investigate the moderating effect of earnings quality on the association between sustainability reporting disclosure and stock price crash risk in Egyptian listed firms. Design/methodology/approach – This study uses secondary data from 2012 to 2019 to measure sustainability reporting disclosure for a sample of 383 firm-years Egyptian listed companies. Findings – The results revealed that there is a quadratic relationship between sustainability reporting discourse and stock price crash risk. As the interaction between sustainability reporting disclosure and earning quality (MTB), increases the negative impact of sustainability reporting disclosure deviation from the optimal level on the expected stock price crash risk. Furthermore, the interaction between sustainability reporting disclosure and earnings quality reduces the negative impact of sustainability reporting disclosure deviation from the optimal level on the expected stock price crash risk. Research limitations/ implications – Results are from a sample of firms from one country. Originality/ value – This article contributes to the literature by shedding light on the relationship between sustainability reporting disclosure and stock price crash risk and the moderating effect of earnings quality on the association between them.","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"4 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139124938","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}
引用次数: 0
توســــيط القيادة الخادمة في العلاقة بين صياغة الوظيفة والاستغراق الوظيفي: دراسة تطبيقية على العاملين بالجمعيات الأهلية بمنطقة الحدود الشمالية توســــيط القيادة الخادمة في العلاقة بين صياغة الوظيفة والاستغراق الوظيفي: دراسة تطبيقية على العاملين بالجمعيات الأهلية بمنطقة الحدود الشمالية
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.324799
سامر أحمد محمد طلبه النجار
{"title":"توســــيط القيادة الخادمة في العلاقة بين صياغة الوظيفة والاستغراق الوظيفي: دراسة تطبيقية على العاملين بالجمعيات الأهلية بمنطقة الحدود الشمالية","authors":"سامر أحمد محمد طلبه النجار","doi":"10.21608/cfdj.2024.324799","DOIUrl":"https://doi.org/10.21608/cfdj.2024.324799","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"43 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139125567","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}
引用次数: 0
مخاطر التضخم وأثرها على انتشار صناعة تأمينات الممتلكات والمسؤوليات المصرية مخاطر التضخم وأثرها على انتشار صناعة تأمينات الممتلكات والمسؤوليات المصرية
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.325535
سماح سيد بيومي خليل
{"title":"مخاطر التضخم وأثرها على انتشار صناعة تأمينات الممتلكات والمسؤوليات المصرية","authors":"سماح سيد بيومي خليل","doi":"10.21608/cfdj.2024.325535","DOIUrl":"https://doi.org/10.21608/cfdj.2024.325535","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139125785","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}
引用次数: 0
دراسة العلاقة بين الملكية المؤسسية والاحتفاظ بالنقدية من منظور نظرية الادخار الوقائي: دليل تطبيقي من سوق الأوراق المالية المصرية دراسة العلاقة بين الملكية المؤسسية والاحتفاظ بالنقدية من منظور نظرية الادخار الوقائي: دليل تطبيقي من سوق الأوراق المالية المصرية
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.324693
مي علم الدين
{"title":"دراسة العلاقة بين الملكية المؤسسية والاحتفاظ بالنقدية من منظور نظرية الادخار الوقائي: دليل تطبيقي من سوق الأوراق المالية المصرية","authors":"مي علم الدين","doi":"10.21608/cfdj.2024.324693","DOIUrl":"https://doi.org/10.21608/cfdj.2024.324693","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"21 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139125843","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}
引用次数: 0
دراسة الأثر المتوقع لتطبيق معيار IFRS 17 على القياس والإفصاح المحاسبي لشركات التأمين: دراسة ميدانية دراسة الأثر المتوقع لتطبيق معيار IFRS 17 على القياس والإفصاح المحاسبي لشركات التأمين: دراسة ميدانية
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.324700
ساره عبد الله عبد إبراهيم, داليا عادل عباس السيد
{"title":"دراسة الأثر المتوقع لتطبيق معيار IFRS 17 على القياس والإفصاح المحاسبي لشركات التأمين: دراسة ميدانية","authors":"ساره عبد الله عبد إبراهيم, داليا عادل عباس السيد","doi":"10.21608/cfdj.2024.324700","DOIUrl":"https://doi.org/10.21608/cfdj.2024.324700","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"30 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139126631","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}
引用次数: 0
قابلية التنبؤ بعوائد الأسهم باستخدام قواعد التداول الفني البسيطة قابلية التنبؤ بعوائد الأسهم باستخدام قواعد التداول الفني البسيطة
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.328569
رزق السيد حامد الوزير
{"title":"قابلية التنبؤ بعوائد الأسهم باستخدام قواعد التداول الفني البسيطة","authors":"رزق السيد حامد الوزير","doi":"10.21608/cfdj.2024.328569","DOIUrl":"https://doi.org/10.21608/cfdj.2024.328569","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"62 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139127238","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}
引用次数: 0
أثر الصدمات العالمية على علاقة العولمة بالفوارق بين الجنسين: دراسة قياسية باستخدام Augmented ARDL أثر الصدمات العالمية على علاقة العولمة بالفوارق بين الجنسين: دراسة قياسية باستخدام Augmented ARDL
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.325517
فایزة أحمد محمود
{"title":"أثر الصدمات العالمية على علاقة العولمة بالفوارق بين الجنسين: دراسة قياسية باستخدام Augmented ARDL","authors":"فایزة أحمد محمود","doi":"10.21608/cfdj.2024.325517","DOIUrl":"https://doi.org/10.21608/cfdj.2024.325517","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"51 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139127808","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}
引用次数: 0
الدور الوسيط للفخر التنظيمي في العلاقة بين الاستقامة التنظيمية والأداء الإبداعي لأعضاء هيئة التدريس بجامعة المنصورة الدور الوسيط للفخر التنظيمي في العلاقة بين الاستقامة التنظيمية والأداء الإبداعي لأعضاء هيئة التدريس بجامعة المنصورة
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.324817
خالد عياد
{"title":"الدور الوسيط للفخر التنظيمي في العلاقة بين الاستقامة التنظيمية والأداء الإبداعي لأعضاء هيئة التدريس بجامعة المنصورة","authors":"خالد عياد","doi":"10.21608/cfdj.2024.324817","DOIUrl":"https://doi.org/10.21608/cfdj.2024.324817","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139127945","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}
引用次数: 0
الرضا الوظيفي كمتغير وسيط في العلاقة بين القيادة الاخلاقية والموارد البشرية المستدامة "دراسة تطبيقية على قطاع البنوك التجارية المصرية" الرضا الوظيفي كمتغير وسيط في العلاقة بين القيادة الاخلاقية والموارد البشرية المستدامة "دراسة تطبيقية على قطاع البنوك التجارية المصرية"
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.324885
احمد عبد الفتاح محمد شلبي
{"title":"الرضا الوظيفي كمتغير وسيط في العلاقة بين القيادة الاخلاقية والموارد البشرية المستدامة \"دراسة تطبيقية على قطاع البنوك التجارية المصرية\"","authors":"احمد عبد الفتاح محمد شلبي","doi":"10.21608/cfdj.2024.324885","DOIUrl":"https://doi.org/10.21608/cfdj.2024.324885","url":null,"abstract":"","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"140 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139128364","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}
引用次数: 0
Technical Reserves Audit Challenges and Opportunities with the Emergence of ERP: Investigating Egyptian Auditors Perceptions 技术储备审计在企业资源规划系统出现后面临的挑战和机遇：调查埃及审计人员的看法
المجلة العلمية للدراسات والبحوث المالية والتجارية Pub Date : 2024-01-01 DOI: 10.21608/cfdj.2024.324104
Mostafa Kayed Abdelazeem Mohamed, A. Metwally
{"title":"Technical Reserves Audit Challenges and Opportunities with the Emergence of ERP: Investigating Egyptian Auditors Perceptions","authors":"Mostafa Kayed Abdelazeem Mohamed, A. Metwally","doi":"10.21608/cfdj.2024.324104","DOIUrl":"https://doi.org/10.21608/cfdj.2024.324104","url":null,"abstract":"This study examines the perceptions of external auditors operating in Egypt regarding technical reserves audit challenges and opportunities with the emergence of Enterprise Resource Planning (ERP). All audit firms that are specialized in reviewing insurance companies’ financial statements and are working in Egypt were surveyed to ascertain if there is a notable discrepancy in auditors' perceptions of challenges and opportunities of technical reserves audit with the emergence of ERP. The final sample consists of 126 auditors who work in Big 4 auditing firms, and non-Big 4 auditing firms. Through hypotheses testing the main findings reveal that the auditors' perceptions differ significantly from one another regarding challenges and risks encountering them in auditing the general insurance companies and the impact of ERP systems on the producers they carry out. In addition, the abovementioned perception differences were explained thr ough engaging in auditors’ psychological counterpart (i.e., Gender, educational level, audit firm size and experience in auditing insurance companies) throughout the analysis. To the best of the authors’ knowledge, this is the first study to investigate the auditors’ perception regarding the technical reserve audit while using an ERP in emerging markets. Hence, the current study touches a blind spot in literature as the current investigation and results bring new evidence regarding technical reserve audit which enrich the ongoing debate on technical reserves audit and the challenges and opportunities related to the increased use of software packages like the ERP.","PeriodicalId":176283,"journal":{"name":"المجلة العلمية للدراسات والبحوث المالية والتجارية","volume":"131 36","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139128451","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}
引用次数: 0
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