مجلة الدراسات المالية والتجارية最新文献

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"تأثير تطبيق إدارة عميل المراجعة المعايير الدولية لإعداد التقارير المالية (IFRS)علي الأحكام المهنية المتعلقة بتقييم القيمة العادلة: دراسة تطبيقية “实施审计客户管理对《国际财务报告准则》对公允价值评估专业规定的影响:应用研究
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313028
محمد محفوض محمد حدوت
{"title":"\"تأثير تطبيق إدارة عميل المراجعة المعايير الدولية لإعداد التقارير المالية (IFRS)علي الأحكام المهنية المتعلقة بتقييم القيمة العادلة: دراسة تطبيقية","authors":"محمد محفوض محمد حدوت","doi":"10.21608/mosj.2023.313028","DOIUrl":"https://doi.org/10.21608/mosj.2023.313028","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121151967","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 استخدام تكنولوجيا سلاسل الكتل الرقمية على منهج المراجعة وأحكام مراقب الحسابات بشأن الأهمية النسبية ومخاطر المراجعة – دراسة تجريبية 数字区块链技术对审计方法的影响以及审计长关于相对重要性和审计风险的判断——试点研究
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313158
Yara Elnajjar
{"title":"أثر استخدام تكنولوجيا سلاسل الكتل الرقمية على منهج المراجعة وأحكام مراقب الحسابات بشأن الأهمية النسبية ومخاطر المراجعة – دراسة تجريبية","authors":"Yara Elnajjar","doi":"10.21608/mosj.2023.313158","DOIUrl":"https://doi.org/10.21608/mosj.2023.313158","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125495551","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
دور تحليل بيستل PESTLE في تطوير بيانات التكاليف PESTLE分析在编制成本数据方面的作用
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313095
مروة محمد عمر محمد الخولي
{"title":"دور تحليل بيستل PESTLE في تطوير بيانات التكاليف","authors":"مروة محمد عمر محمد الخولي","doi":"10.21608/mosj.2023.313095","DOIUrl":"https://doi.org/10.21608/mosj.2023.313095","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130141851","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 تطوير بيانات التكاليف علي عملية نقل وتوطين التكنولوجيا" 成本数据的开发对技术的转让和重新定位产生了影响。”
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313090
مروة محمد عمر محمد الخولي
{"title":"آثر تطوير بيانات التكاليف علي عملية نقل وتوطين التكنولوجيا\"","authors":"مروة محمد عمر محمد الخولي","doi":"10.21608/mosj.2023.313090","DOIUrl":"https://doi.org/10.21608/mosj.2023.313090","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131204440","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 فعالية أنظمة تخطيط موارد المنظمة على الرشاقة التنظيمية بالتطبيق على الهيئة القومية للبريد المصري (1) 适用于埃及国家邮政管理局的本组织资源规划系统的效力对组织组织的的影响(1)
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313128
محمد حسني
{"title":"أثر فعالية أنظمة تخطيط موارد المنظمة على الرشاقة التنظيمية بالتطبيق على الهيئة القومية للبريد المصري (1)","authors":"محمد حسني","doi":"10.21608/mosj.2023.313128","DOIUrl":"https://doi.org/10.21608/mosj.2023.313128","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114774348","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 Effect of Audit quality on Stock Price Crash Risk "An Empirical Study on Egyptian Listed Companies" 审计质量对股价崩盘风险的影响——基于埃及上市公司的实证研究
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313019
Mahmoud Mostafa
{"title":"The Effect of Audit quality on Stock Price Crash Risk \"An Empirical Study on Egyptian Listed Companies\"","authors":"Mahmoud Mostafa","doi":"10.21608/mosj.2023.313019","DOIUrl":"https://doi.org/10.21608/mosj.2023.313019","url":null,"abstract":"The main objective of this research was to measure the impact of audit quality on stock price crash risk. The sample of the study included 125 nonfinancial listed companies on the Egyptian Stock Exchange during the period from 2016 to 2019. The total number of observations was 490 observation after excluding 10 observations due to incomplete data. The research results concluded a negative significant relationship between audit quality and stock price crash risk. The researcher recommends setting strong regulatory mechanisms to enhance high-quality audits, which in turn would reduce stock price crash risk. Also, depending on big audit offices, because of the expertise and skills they have will increase audit quality level, consequently reducing stock price crash risk. In addition, setting the necessary controls and legislation to limit the actions of opportunistic managers and prevent them from withholding bad news, enhancing transparency and improving audit quality, which reduces stock price crash risk.","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121553914","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
أثـر جـودة عملية المراجعـة علي قيمـة الشركــة – دراسة تطبيقية على الشركـات المقيدة بالبورصــة المصريـة 审计工作的质量影响了公司的价值——对受埃及证书限制的公司的应用研究
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313073
أحمد عدلي
{"title":"أثـر جـودة عملية المراجعـة علي قيمـة الشركــة – دراسة تطبيقية على الشركـات المقيدة بالبورصــة المصريـة","authors":"أحمد عدلي","doi":"10.21608/mosj.2023.313073","DOIUrl":"https://doi.org/10.21608/mosj.2023.313073","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114809775","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 أنماط هياكل الملكية على جودة الأرباح المحاسبية وانعكاسها على قيمة المنشأة دراسة تطبيقية 所有权结构模式对会计利润质量的影响及其对企业价值的影响
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313130
محمد ابو الفتوح
{"title":"أثر أنماط هياكل الملكية على جودة الأرباح المحاسبية وانعكاسها على قيمة المنشأة دراسة تطبيقية","authors":"محمد ابو الفتوح","doi":"10.21608/mosj.2023.313130","DOIUrl":"https://doi.org/10.21608/mosj.2023.313130","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133379189","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
" تحليل العلاقة بين قابلية تقرير المراجع الخارجي للفهم ودوره التوجيهي لمستخدميه وآثار المتغيرات المعدلة على تلك العلاقة وانعكاس ذلك على كفاءة الاستثمار– دليل من البورصة المصرية " “分析外聘审计员报告的可读性与用户指导作用之间的关系、经调整的变量对这种关系的影响以及对投资效率的反映——埃及交易所的证据”。
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313025
حسن شلقامي محمود حمد
{"title":"\" تحليل العلاقة بين قابلية تقرير المراجع الخارجي للفهم ودوره التوجيهي لمستخدميه وآثار المتغيرات المعدلة على تلك العلاقة وانعكاس ذلك على كفاءة الاستثمار– دليل من البورصة المصرية \"","authors":"حسن شلقامي محمود حمد","doi":"10.21608/mosj.2023.313025","DOIUrl":"https://doi.org/10.21608/mosj.2023.313025","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132646198","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 تفعيل عميل المراجعة لإدوات تحليل البيانات الضخمة على مرحلة تخطيط عملية المراجعة- دراسة تجريبية 审计客户启动大数据分析工具对审计规划阶段的影响——试点研究
مجلة الدراسات المالية والتجارية Pub Date : 2023-08-01 DOI: 10.21608/mosj.2023.313036
أحمد صلاح
{"title":"أثر تفعيل عميل المراجعة لإدوات تحليل البيانات الضخمة على مرحلة تخطيط عملية المراجعة- دراسة تجريبية","authors":"أحمد صلاح","doi":"10.21608/mosj.2023.313036","DOIUrl":"https://doi.org/10.21608/mosj.2023.313036","url":null,"abstract":"","PeriodicalId":224703,"journal":{"name":"مجلة الدراسات المالية والتجارية","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121289720","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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