المجلة العلمیة للدراسات والبحوث المالیة والتجاریة最新文献

{"title":"العلاقة بین إصلاح الخدمة ودفاع العمیل عن العلامة: الدور الوسیط لتسامح العمیل بالتطبیق على عملاء المنتجعات السیاحیة بمدینة الغردقة","authors":"أسامة زكى السيد على","doi":"10.21608/cfdj.2022.230416","DOIUrl":"https://doi.org/10.21608/cfdj.2022.230416","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115298594","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 Relationship between the Financial Reporting Frequency and the Value Relevance of Accounting Information: Does the Financial Reporting Lag Matter? “An Egyptian Evidence”","authors":"Safaa Ahmed Mahmoud Saleh","doi":"10.21608/cfdj.2022.229765","DOIUrl":"https://doi.org/10.21608/cfdj.2022.229765","url":null,"abstract":"Purpose – This research aims to study and investigate the relationship between the financial reporting frequency, in terms of the quarter, semi-annual, and annual reporting, and the value relevance of accounting information, as measured through the extent of the reflection of the accounting information related to the book value of equity and earnings per share in stock prices. In addition, it examines the influence of the financial reporting lag, as a moderating variable, on this relationship. Design/Methodology – Multiple regressions are used to test research hypotheses using a sample of 90 non-financial firms listed on the Egyptian Stock Exchange (EGX) during 2016 – 2019. The sample is divided into 3 samples, according to the financial reporting frequency, including 288 firm-quarter observations, 331 firm-semiannual observations, totaling 619 firm-interim observations, and 335 firm-year observations. The sample is selected based on some conditions and is constrained by the availability of data. Findings – The researcher concludes that the more frequent reporting in terms of publishing interim financial statements, enhances the value relevance of the accounting information. That is, results indicate that the accounting information provided by the interim financial statements has more value relevance than that provided by the annual financial statements. However, the longer the period till issuing the interim/annual financial statements, the more likely the accounting information loses its relevance, especially that provided periodically. Unexpectedly, results revealed that the accounting information provided by the semi-annual financial statements has a higher value relevance than that quarterly provided, however, both are similarly affected by the financial reporting lag. These findings are robust since the results of the sensitivity analyses, using different methods in measuring the effect of the financial reporting lag, support the results of the basic analysis. -Originality/value – To the best of the researcher’s knowledge, there is relatively limited evidence on the timeliness of the interim financial reporting, as measured by the frequency of reporting and the financial reporting lag, and its association with the value relevance of the accounting information in the Egyptian context. Furthermore, the findings of this research have some implications for researchers, financial statements’ preparers and users, and regulatory bodies who seek to enhance the quality of the financial statements in emerging economies.","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115689268","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":"إطار محاسبی مقترح للتحول التدریجی من المرکزیة نحو لامرکزیة الموازنة العامة فی ظل التوجهات المعاصرة: دراسة تطبیقیة","authors":"أحمد غازی صقر, هدیر العدوی الجمال","doi":"10.21608/cfdj.2022.229938","DOIUrl":"https://doi.org/10.21608/cfdj.2022.229938","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124192235","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":"Finance-Growth Nexus in the Framework of Democratic Construction: Empirical Evidence from Egypt","authors":"Ramy H. Elazhary","doi":"10.21608/cfdj.2022.229769","DOIUrl":"https://doi.org/10.21608/cfdj.2022.229769","url":null,"abstract":": This study examines the effect of institutions’ quality on Egypt’s relationship between financial development and economic growth. However, literature intensively explores the relationship’s shape; the proponents overlook the crucial relationship validity determinants. Thus, misleading and biased estimates results are expected due to neglecting structural aspects affecting the nature of the finance-growth nexus. Therefore, considering democratic construction to the finance-growth nexus is crucial. Among others, a specific threshold regression approach has been applied to determine institutional quality's threshold level at which financial development positively impacts economic growth. The econometric analysis aimed to verify the robustness of the threshold effect and the strength of the measures. Moreover, intensive measures are applied, whereby (i) the control variables are expressed using variables that influence the finance-growth nexus. (ii) Another alternative threshold approach is applied by finding the marginal impact of financial development associated with the quality of the institutional environment. Using different threshold regression approaches shows the importance of the democratic construction threshold on the relationship between financial development and economic growth in Egypt; this gives policymakers priority to support the endeavors of democratic construction in light of their efforts to stimulate economic growth through financial development and provides a deeper insight into the nature of the relationship between financial development and economic growth","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116497163","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":"نموذج مقترح لقیاس أثر الأداء المصرفی وقوة السوق على ربحیة البنوک التجاریة المدرجة فی البورصة المصریة","authors":"حسنین السید حسنین طه, محمود بکر","doi":"10.21608/cfdj.2022.230667","DOIUrl":"https://doi.org/10.21608/cfdj.2022.230667","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114916780","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 Relationship between Job Characteristics and Job Pride for Mansoura Banks Employees","authors":"محمد جلال صدیق, أحمد السطوحی, منار البیلی","doi":"10.21608/cfdj.2022.229759","DOIUrl":"https://doi.org/10.21608/cfdj.2022.229759","url":null,"abstract":"between Abstract This study aims to examine the effect of the dimensions of job characteristics named skill variety, task identity, task significance, autonomy, and feedback on job pride for Mansoura banks employees. Data collection instrument utilized in the study was the questionnaire, which was directed to 400 employees of banks in Mansoura. Only 327 questionnaires were statistically valid and free of missing data. Path analysis was employed to test the research hypotheses through Warp PLS 7 programs. The study results indicated that there were direct positive significant effects of job characteristics (skill variety, task identity, task significance, autonomy, and feedback) on job pride.","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122085256","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":"أثر الدعم التنظیمی على إدارة الأزمات دراسة تطبیقیة من منظور العاملین بالمستشفیات الخاصة بمنطقة عسیر","authors":"عبد الله علي العمار","doi":"10.21608/cfdj.2022.230641","DOIUrl":"https://doi.org/10.21608/cfdj.2022.230641","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117235249","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":"Agent-Based Modelling for International Trade","authors":"ahmed A.okasha okasha, asmaa mounir EL-refaee, سلوى محمد عبدالعزیز عبدالعزیز","doi":"10.21608/cfdj.2022.229770","DOIUrl":"https://doi.org/10.21608/cfdj.2022.229770","url":null,"abstract":"The system of the world economy has recently become more efficient and integrated due to the globalization effect. This effect results in driving the progression of both the technology and the liberalization of trade and capital markets. The technological improvements reduce the costs of transportation and communication between the countries. On the other hand, liberalization of trade and capital markets reduces the forms of unfair foreign competition . The main objective of this study is to design an agent-based modeling that unravels the role of technological improvement in changing the international trade structure between the developed and developing countries. The study also tackles the effect of capital mobility on the structure of international trade. These two objectives are achieved through proposing different scenarios. Furthermore, the proposed agent-based modeling is based on two assumptions, the Samuelson's analysis of outsourcing between the developed and developing countries assumption and the capital mobility assumption. Traditionally, technological progress is considered the cornerstone of international trade flows. The general pattern of trade flows is from the developed country, to the developing country. Applying a set of ABM scenarios on the international trade schemes revealed a general pattern of trade flows from the developing country to the developed country. This was attributed to the gradual technological shocks introduced to the developing country’s industrial sector. Furthermore, the results showed that the developing countries possess the capability of turning into new economic powers in all fields shall they properly invest in technological progress. The Gulden`s model mainly assumed that the classical theories such as the comparative and the absolute theories were the appropriate framework for trade between developed and developing countries. This study adopted instead a modern framework that was based on the product life cycle and technological gap theories which are the current dominant theories of trade flows between developed country (U.S.) and developing country (China). The general objective of this research to formulate a model of the international trade system as a complex system. mutual beneficial trade between the developed and developing countries in the international trade system. The Gulden`s model is used to study the technological change in the form of gradual multi-shocks. In addition, results will be tested and validated with real trade data. Furthermore, the impact of technological progress on the distribution of labor inside each industry will be tested according to the Solow residual of the technological impact on the effective labor force (Blanchard, 2017). experiment by (0.3) as mentioned in the first proposed model. The main indicators which were simulated in this model were capital invested in industry Two and industry One production in U.S and China in addition to the utility for each natio","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129507048","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":"دور التمکین النفسی کمتغیر وسیط فی العلاقة بین رأس المال النفسی وسلوکیات العمل الابتکاری: دراسة تطبیقیة","authors":"هبه احمد محمد فراج","doi":"10.21608/cfdj.2022.230396","DOIUrl":"https://doi.org/10.21608/cfdj.2022.230396","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134564352","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":"تجربة العلامة التجاریة کمتغیر وسیط فی العلاقة بین التسویق الحسی ونیة تکرار الزیارة بالتطبیق على عملاء مطاعم الوجبات السریعة ذات العلامات التجاریة فی مصر","authors":"ریهام محسن السید, رغدة محسن السید","doi":"10.21608/cfdj.2022.230670","DOIUrl":"https://doi.org/10.21608/cfdj.2022.230670","url":null,"abstract":"","PeriodicalId":354519,"journal":{"name":"المجلة العلمیة للدراسات والبحوث المالیة والتجاریة","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130173694","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}