发布求助
文献互助 智能选刊 最新文献

مجلة الدراسات المالية والتجارية最新文献

筛选
英文 中文
إطار مقترح للحد من ممارسات التقارير المالية المضللة في ضوء تطبيق المعايير الدولية لإعداد التقارير المالية IFRS باستخدام مؤشر إجمالي القيمة المضافة محليا 根据《国际财务报告准则》的实施情况，利用本地化增加值总值（GVA）指数最大限度地减少误导性财务报告做法的拟议框架
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348553
وليد محمد عبد العزيز, عبد الرحمن أحمد عبد الفتاح, عاطف محمد أحمد
{"title":"إطار مقترح للحد من ممارسات التقارير المالية المضللة في ضوء تطبيق المعايير الدولية لإعداد التقارير المالية IFRS باستخدام مؤشر إجمالي القيمة المضافة محليا","authors":"وليد محمد عبد العزيز, عبد الرحمن أحمد عبد الفتاح, عاطف محمد أحمد","doi":"10.21608/mosj.2024.348553","DOIUrl":"https://doi.org/10.21608/mosj.2024.348553","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"793 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140772747","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 نظام تصنيف الشركات المطور على ممارسات التقارير المالية المضللة في ضوء تطبيق المعايير الدولية لإعداد التقارير المالية IFRS – دراسة تطبيقية 实施《国际财务报告准则》后，升级的公司分类系统对误导性财务报告做法的影响--一项应用研究
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348539
وليد محمد عبد العزيز, عبد الرحمن أحمد عبد الفتاح, عاطف محمد أحمد
{"title":"أثر نظام تصنيف الشركات المطور على ممارسات التقارير المالية المضللة في ضوء تطبيق المعايير الدولية لإعداد التقارير المالية IFRS – دراسة تطبيقية","authors":"وليد محمد عبد العزيز, عبد الرحمن أحمد عبد الفتاح, عاطف محمد أحمد","doi":"10.21608/mosj.2024.348539","DOIUrl":"https://doi.org/10.21608/mosj.2024.348539","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140794391","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
إطار مقترح لنمذجة العلاقات السببية للرشاقة التنظيمية كمتغير وسيط بين القيادة التحويلية والتميز التنظيمي بالجهاز الإداري للدولة: بالتطبيق على ديوان عام محافظة بني سويف 组织敏捷性作为国家行政机构变革型领导力与组织卓越性之间的中介变量的因果关系建模框架建议：应用于贝尼苏夫省办公厅
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348554
أحمد سمیر عوض مصطفى, سعيد رمضان, أحمد فاروق
{"title":"إطار مقترح لنمذجة العلاقات السببية للرشاقة التنظيمية كمتغير وسيط بين القيادة التحويلية والتميز التنظيمي بالجهاز الإداري للدولة: بالتطبيق على ديوان عام محافظة بني سويف","authors":"أحمد سمیر عوض مصطفى, سعيد رمضان, أحمد فاروق","doi":"10.21608/mosj.2024.348554","DOIUrl":"https://doi.org/10.21608/mosj.2024.348554","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"44 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140788897","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 القيادة الخادمة على الالتزام التنظيمي 仆人式领导对组织承诺的影响
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348565
سروود كنعان شاكر, حامد السنوسى, أحمد فاروق
{"title":"أثر القيادة الخادمة على الالتزام التنظيمي","authors":"سروود كنعان شاكر, حامد السنوسى, أحمد فاروق","doi":"10.21608/mosj.2024.348565","DOIUrl":"https://doi.org/10.21608/mosj.2024.348565","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"28 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140765373","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
" آثر حجم لجنة المراجعة وعدد إجتماعاتها على مستوى الإفصاح السردى بالتقارير المالية للشركات المقيدة بالبورصة المصرية " (دراسة تطبيقية ) "审计委员会的规模及其会议次数对埃及证券交易所上市公司财务报告叙述性披露水平的影响"（应用研究）
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348581
شيماء صفوت, محمود جمعة خليل أحمد, صالح على صالح على
{"title":"\" آثر حجم لجنة المراجعة وعدد إجتماعاتها على مستوى الإفصاح السردى بالتقارير المالية للشركات المقيدة بالبورصة المصرية \" (دراسة تطبيقية )","authors":"شيماء صفوت, محمود جمعة خليل أحمد, صالح على صالح على","doi":"10.21608/mosj.2024.348581","DOIUrl":"https://doi.org/10.21608/mosj.2024.348581","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"43 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140789681","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
Job crafting: An Examination of some Organizational and Dispositional antecedents 工作精心制作：对一些组织和倾向性前因的研究
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348571
yasser hussien, ليماء حمودة
{"title":"Job crafting: An Examination of some Organizational and Dispositional antecedents","authors":"yasser hussien, ليماء حمودة","doi":"10.21608/mosj.2024.348571","DOIUrl":"https://doi.org/10.21608/mosj.2024.348571","url":null,"abstract":": Purpose – The study aims at testing the relationship between (job insecurity and emotional exhaustion), job resources ( job autonomy) and Job Crafting by applying it to sales reps worked at Egyptian private firms. The study also aims at testing the sequential mediation of emotional exhaustion and self-efficacy in the relationship between job insecurity and Job Crafting. Design/methodology/approach – An online survey was conducted to test the hypotheses. In total, 247 respondents from social network sites completed this survey. Findings – The results revealed that there is a significant negative relationship between job demands and Job Crafting. The evidence also found a significant positive relationship between job resources and Job Crafting. The evidence also supports the sequential mediation of emotional exhaustion and self-efficacy in the relationship between job insecurity and Job Crafting. Originality/value – This study helps scholars and professionals efficiently and effectively enhance job crafting among sales reps.","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"58 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140767202","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 الرشاقة الاستراتيجية على البراعة التنظيمية "دراسة تطبيقية على القطاع المصرفي المصري" 战略敏捷性对组织敏捷性的影响 "对埃及银行业的应用研究
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348559
امنية سليم
{"title":"أثر الرشاقة الاستراتيجية على البراعة التنظيمية \"دراسة تطبيقية على القطاع المصرفي المصري\"","authors":"امنية سليم","doi":"10.21608/mosj.2024.348559","DOIUrl":"https://doi.org/10.21608/mosj.2024.348559","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"148 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140760405","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 لسمعة المنظمة في العلاقة بين أبعاد العدالة المدركة والاحتفاظ بالعميل: دراسة ميدانية بالتطبيق على عملاء شركات التأمين على الحياة بــ ج. م. ع 组织声誉在感知公平性维度与客户保留率之间的中介作用：一项针对埃及开罗人寿保险公司客户的实地研究。M.P
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348558
إبراهیم محمد إبراهیم محمد, مروان سالم عرابی أحمد
{"title":"الدور الوسيط لسمعة المنظمة في العلاقة بين أبعاد العدالة المدركة والاحتفاظ بالعميل: دراسة ميدانية بالتطبيق على عملاء شركات التأمين على الحياة بــ ج. م. ع","authors":"إبراهیم محمد إبراهیم محمد, مروان سالم عرابی أحمد","doi":"10.21608/mosj.2024.348558","DOIUrl":"https://doi.org/10.21608/mosj.2024.348558","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140756662","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
The Impact of Revenue from Contracts with Customers under IFRS 15 on earnings quality: a survey study 国际财务报告准则第 15 号》下的客户合同收入对盈利质量的影响：一项调查研究
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348569
الزهراء محمد فهيم, إيمان سعد الدين, أحمد مختار
{"title":"The Impact of Revenue from Contracts with Customers under IFRS 15 on earnings quality: a survey study","authors":"الزهراء محمد فهيم, إيمان سعد الدين, أحمد مختار","doi":"10.21608/mosj.2024.348569","DOIUrl":"https://doi.org/10.21608/mosj.2024.348569","url":null,"abstract":": Purpose - The main objective of this research is to investigate the relationship between the international financial reporting standard no 15 (Ifrs 15) and earnings quality. Design / methodology/ approach-The researcher used the deductive and inductive method to present the conceptual framework for Ifrs 15 and earnings quality , Also, the researcher conducted a survey study to examine the relationship between IFRS 15 and earnings quality in Egypt by using a five likert scale and distributing 240 surveys to different academicians and professionals, The researcher collected 149 questionnaire forms and found 5 of them had inconsistencies in the answers and were incomplete, so they were excluded from the sample, bringing the final number of the study sample to 144 individuals. Findings -The results of the survey study showed that there is a statistically significant, positive, and strong relationship between developing Egyptian and international accounting standards in accordance with IFRS 15 and increasing the quality of accounting profits. At the end of the research and based on the research results, the researcher suggested some future research that could be conducted concerning the IFRS 15","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"35 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140763237","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
"قياس أثر المعايير المحاسبية المرتبطة بإعداد قائمة المركز المالي على التحفظ المحاسبي: دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية" "衡量与编制财务状况表相关的会计准则对会计保守主义的影响：对埃及证券交易所上市公司的应用研究"
مجلة الدراسات المالية والتجارية Pub Date : 2024-04-01 DOI: 10.21608/mosj.2024.348562
نهلة حسن احمد احمد
{"title":"\"قياس أثر المعايير المحاسبية المرتبطة بإعداد قائمة المركز المالي على التحفظ المحاسبي: دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية\"","authors":"نهلة حسن احمد احمد","doi":"10.21608/mosj.2024.348562","DOIUrl":"https://doi.org/10.21608/mosj.2024.348562","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"1064 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140774800","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
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信