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مجلة الدراسات المالیة والتجاریة最新文献

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تأثیر عملیات الاندماج والاستحواذ على ممارسات إدارة الأرباح من خلال الأنشطة الحقیقیة وإدارة الأرباح من خلال الاستحقاقات تأثیرعملیات收购通过الحقیقیة活动获得利润和利润管理的做法通过福利
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-12-01 DOI: 10.21608/mosj.2021.208164
رانیا هانى
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引用次数: 0
نموذج مقترح لتقییم کفاءة الأداء الإستراتیجی باستخدام نظم الذکاء الإصطناعی للمشروعات المتوسطة والصغیرة ومتناهیة الصغر فی مصر: دراسة تطبیقیة 建议的例子:在“通通社”(icu)、“简简”和“通通社”(icu)的应用中学习(icu)和“简易易行””(icu))中学习(icu))。
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-12-01 DOI: 10.21608/mosj.2021.208280
هدیر على عبدالبدیع
{"title":"نموذج مقترح لتقییم کفاءة الأداء الإستراتیجی باستخدام نظم الذکاء الإصطناعی للمشروعات المتوسطة والصغیرة ومتناهیة الصغر فی مصر: دراسة تطبیقیة","authors":"هدیر على عبدالبدیع","doi":"10.21608/mosj.2021.208280","DOIUrl":"https://doi.org/10.21608/mosj.2021.208280","url":null,"abstract":"","PeriodicalId":265877,"journal":{"name":"مجلة الدراسات المالیة والتجاریة","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132027110","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 بین العقد النفسی والتماثل التنظیمی 研究与通通史和与组织的关系
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-12-01 DOI: 10.21608/mosj.2021.208160
فاطمة أنور
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引用次数: 0
دراسة العلاقة بین العقد النفسی ومشارکة المعرفة (通情达理)
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-12-01 DOI: 10.21608/mosj.2021.208162
فاطمة أنور
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引用次数: 0
"أثر تطبیق الشمول المالى على المخاطر الائتمانیة بالبنوک" “金融普及制对在班级的信用风险的影响”
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-12-01 DOI: 10.21608/mosj.2021.208168
أیة عادل محمود عوض
{"title":"\"أثر تطبیق الشمول المالى على المخاطر الائتمانیة بالبنوک\"","authors":"أیة عادل محمود عوض","doi":"10.21608/mosj.2021.208168","DOIUrl":"https://doi.org/10.21608/mosj.2021.208168","url":null,"abstract":"","PeriodicalId":265877,"journal":{"name":"مجلة الدراسات المالیة والتجاریة","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125725327","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 تحلیلیة للعلاقة بین الإفصاح عن الاستدامة ومخاطر المنشأة تحلیلیةبین披露设立的可持续性和风险的关系研究
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-12-01 DOI: 10.21608/mosj.2021.208274
رجب رمضان عبد الفتاح
{"title":"دراسة تحلیلیة للعلاقة بین الإفصاح عن الاستدامة ومخاطر المنشأة","authors":"رجب رمضان عبد الفتاح","doi":"10.21608/mosj.2021.208274","DOIUrl":"https://doi.org/10.21608/mosj.2021.208274","url":null,"abstract":"","PeriodicalId":265877,"journal":{"name":"مجلة الدراسات المالیة والتجاریة","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128032703","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 تحلیلیة للعلاقة بین الإفصاح عن الاستدامة والأداء المالی: الدور الوسیط لمخاطر المنشأة 研究تحلیلیةبین关系成立的风险披露和المالی业绩可持续性:الوسیط作用
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-12-01 DOI: 10.21608/mosj.2021.208279
رمضان رجب عبد الفتاح
{"title":"دراسة تحلیلیة للعلاقة بین الإفصاح عن الاستدامة والأداء المالی: الدور الوسیط لمخاطر المنشأة","authors":"رمضان رجب عبد الفتاح","doi":"10.21608/mosj.2021.208279","DOIUrl":"https://doi.org/10.21608/mosj.2021.208279","url":null,"abstract":"","PeriodicalId":265877,"journal":{"name":"مجلة الدراسات المالیة والتجاریة","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131516091","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
القیادة الریادیة وأثرها على إبداع الموظفین: الدور الوسیط للقوى التحفیزیة الذاتیة والاجتماعیة القیادةالریادیةالموظفین:الوسیط作用及其对创造力التحفیزیة势力الذاتیةوالاجتماعیة
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-12-01 DOI: 10.21608/mosj.2021.208153
عبير عباس
{"title":"القیادة الریادیة وأثرها على إبداع الموظفین: الدور الوسیط للقوى التحفیزیة الذاتیة والاجتماعیة","authors":"عبير عباس","doi":"10.21608/mosj.2021.208153","DOIUrl":"https://doi.org/10.21608/mosj.2021.208153","url":null,"abstract":"","PeriodicalId":265877,"journal":{"name":"مجلة الدراسات المالیة والتجاریة","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123254683","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 Agency Theory upon Cost Stickiness 代理理论对成本粘性的影响
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-08-01 DOI: 10.21608/mosj.2021.185659
Hagar Ahmed Fouad Abdeltawab
{"title":"The Effect of Agency Theory upon Cost Stickiness","authors":"Hagar Ahmed Fouad Abdeltawab","doi":"10.21608/mosj.2021.185659","DOIUrl":"https://doi.org/10.21608/mosj.2021.185659","url":null,"abstract":"The main purpose of the research was to examine the effect of agency problem on cost stickiness, the results revealed that cost exhibits an asymmetric behavior which contradicts the traditional cost assumption, further, agency theory plays a vital role in determining the asymmetric cost behavior through two drivers; empire building incentives that make managers increasing the acquisition of resources when demand increases and keeping unused resources when demand drops in order to chaise their personal benefits resulting in cost stickiness, also, earnings management incentives that make managers delaying the acquisition of needed resources when demand increases and cutting unused resources aggressively when demand declines in order to meet earnings target resulting in a lower degree of cost stickiness","PeriodicalId":265877,"journal":{"name":"مجلة الدراسات المالیة والتجاریة","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121362358","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
Empirical Measures of the Firm Cost of Equity Capital: A Critical Review 企业权益资本成本的实证度量:一个批判性的回顾
مجلة الدراسات المالیة والتجاریة Pub Date : 2021-08-01 DOI: 10.21608/mosj.2021.185664
Y. R. Obiedallah
{"title":"Empirical Measures of the Firm Cost of Equity Capital: A Critical Review","authors":"Y. R. Obiedallah","doi":"10.21608/mosj.2021.185664","DOIUrl":"https://doi.org/10.21608/mosj.2021.185664","url":null,"abstract":"This paper provides a critical review of the main empirical models used to calculate the firm’s cost of equity capital by the prior accounting literature from a theoretical perspective. In addition, this paper aims to determine which empirical models are the most appropriate for calculating the cost of equity for the firms listed in the Egyptian capital market.","PeriodicalId":265877,"journal":{"name":"مجلة الدراسات المالیة والتجاریة","volume":"2006 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123802093","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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