مجلة البحوث التجاریة最新文献

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The Impact of Corporate Governance Mechanisms on Restatement of Financial Statements: An Empirical Study of the Listed Companies in Egypt 公司治理机制对财务报表重述的影响:基于埃及上市公司的实证研究
مجلة البحوث التجاریة Pub Date : 2022-10-01 DOI: 10.21608/zcom.2021.103602.1091
مروة محمد یوسف, أحمد محمد زامل, سید سالم محمد ابو سالم ابو سالم
{"title":"The Impact of Corporate Governance Mechanisms on Restatement of Financial Statements: An Empirical Study of the Listed Companies in Egypt","authors":"مروة محمد یوسف, أحمد محمد زامل, سید سالم محمد ابو سالم ابو سالم","doi":"10.21608/zcom.2021.103602.1091","DOIUrl":"https://doi.org/10.21608/zcom.2021.103602.1091","url":null,"abstract":"The purpose of this paper is to explore the effects of corporate governance mechanisms with particular reference to (board of director, audit committee and ownership structure) on restatements of financial statements in the Egyptian environment. In particular, these mechanisms are board independence, duality role, audit committee independence, audit committee size, audit committee meetings, managerial ownership, institutional ownership, profitability, leverage and firm size. The sample consists of 678 firm-year observations of listed non-financial Egyptian firms, including 125 observations of firms restated their financial statements over the period 2014-2019, the empirical results of logistic regression model provide evidence that there is a negative association between board independence, audit committee independence, managerial ownership and financial restatements. The results also emphasize that CEO duality, size of audit committee, financial leverage and firm profitability are positively related to financial restatements. However, audit committee meetings, institutional ownership and size of firm are not associated with the incidence of financial restatements.","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131220004","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 الإدراج فی مؤشر المسئولیة البیئیة، الاجتماعیة والحوکمة على الأداء المالی والسوقی: دراســــة إمــبریقیـــة
مجلة البحوث التجاریة Pub Date : 2022-10-01 DOI: 10.21608/zcom.2021.86352.1066
ناصر رمضان محمد رمضان رمضان محمد رمضان, خالد سعید برکات
{"title":"أثر الإدراج فی مؤشر المسئولیة البیئیة، الاجتماعیة والحوکمة على الأداء المالی والسوقی: دراســــة إمــبریقیـــة","authors":"ناصر رمضان محمد رمضان رمضان محمد رمضان, خالد سعید برکات","doi":"10.21608/zcom.2021.86352.1066","DOIUrl":"https://doi.org/10.21608/zcom.2021.86352.1066","url":null,"abstract":"","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127791615","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 التوجه الریادی للجامعة فی تطویر جدارات التعلم التنظیمی "دراسة تطبیقیة على الجامعات المصریة"
مجلة البحوث التجاریة Pub Date : 2022-09-14 DOI: 10.21608/zcom.2022.132620.1137
أسماء محمود خلیل أبوشامة
{"title":"دور التوجه الریادی للجامعة فی تطویر جدارات التعلم التنظیمی \"دراسة تطبیقیة على الجامعات المصریة\"","authors":"أسماء محمود خلیل أبوشامة","doi":"10.21608/zcom.2022.132620.1137","DOIUrl":"https://doi.org/10.21608/zcom.2022.132620.1137","url":null,"abstract":"","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124381300","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
تأثیر مؤشرات مخاطر السیولة على ربحیة المصارف الفلسطینیة
مجلة البحوث التجاریة Pub Date : 2022-09-12 DOI: 10.21608/zcom.2022.138047.1141
محمد الشاعر
{"title":"تأثیر مؤشرات مخاطر السیولة على ربحیة المصارف الفلسطینیة","authors":"محمد الشاعر","doi":"10.21608/zcom.2022.138047.1141","DOIUrl":"https://doi.org/10.21608/zcom.2022.138047.1141","url":null,"abstract":"","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128154502","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 الأخلاقیة وعلاقتها بالسلوک الأخلاقى للعاملین: دراسة میدانیة علی المدارس الحکومیة بمحافظة الشرقیة
مجلة البحوث التجاریة Pub Date : 2022-08-31 DOI: 10.21608/zcom.2022.146870.1155
تامر محمد شهوان, نهى عادل محمود الدسوقى
{"title":"القیادة الأخلاقیة وعلاقتها بالسلوک الأخلاقى للعاملین: دراسة میدانیة علی المدارس الحکومیة بمحافظة الشرقیة","authors":"تامر محمد شهوان, نهى عادل محمود الدسوقى","doi":"10.21608/zcom.2022.146870.1155","DOIUrl":"https://doi.org/10.21608/zcom.2022.146870.1155","url":null,"abstract":"","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123513289","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 البنیة الأساسیة فی جذب الاستثمار الأجنبی المباشر فی مصر
مجلة البحوث التجاریة Pub Date : 2022-08-31 DOI: 10.21608/mosj.2017.89878
نوران محمود أحمد صالح
{"title":"دور البنیة الأساسیة فی جذب الاستثمار الأجنبی المباشر فی مصر","authors":"نوران محمود أحمد صالح","doi":"10.21608/mosj.2017.89878","DOIUrl":"https://doi.org/10.21608/mosj.2017.89878","url":null,"abstract":"","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123386338","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
علاقة الاحتفاظ بالنقدیة بعوائد الأسهم: هل هناک تأثیر لهیکل الملکیة؟ (دراسة إمبریقیة على الشرکات المساهمة المصریة ) “保留””关系:“(“)“”””(““””)。(((() ((())
مجلة البحوث التجاریة Pub Date : 2022-08-31 DOI: 10.21608/zcom.2022.146980.1154
أحمد یاسر, السید جمال محمد القزاز
{"title":"علاقة الاحتفاظ بالنقدیة بعوائد الأسهم: هل هناک تأثیر لهیکل الملکیة؟ (دراسة إمبریقیة على الشرکات المساهمة المصریة )","authors":"أحمد یاسر, السید جمال محمد القزاز","doi":"10.21608/zcom.2022.146980.1154","DOIUrl":"https://doi.org/10.21608/zcom.2022.146980.1154","url":null,"abstract":"","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127169895","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 التسویق الإلکترونی فی تشکیل التزام العمیل نحو المؤسسة دراسة تطبیقیة على عملاء الشرکة المصریة للاتصالات “我们”的作用是“盲人”对基金会的承诺是“我们”通信客户的学生。
مجلة البحوث التجاریة Pub Date : 2022-08-31 DOI: 10.21608/zcom.2022.146782.1150
توفیق سلیمان
{"title":"دور التسویق الإلکترونی فی تشکیل التزام العمیل نحو المؤسسة دراسة تطبیقیة على عملاء الشرکة المصریة للاتصالات","authors":"توفیق سلیمان","doi":"10.21608/zcom.2022.146782.1150","DOIUrl":"https://doi.org/10.21608/zcom.2022.146782.1150","url":null,"abstract":"","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131142097","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
Big Data Analytics and Firm Performance: An Empirical Investigation of Direct and Mediating Effects 大数据分析与企业绩效:直接效应与中介效应的实证研究
مجلة البحوث التجاریة Pub Date : 2022-08-31 DOI: 10.21608/zcom.2022.140642.1142
دالیا مرسى محمد حسن رشید
{"title":"Big Data Analytics and Firm Performance: An Empirical Investigation of Direct and Mediating Effects","authors":"دالیا مرسى محمد حسن رشید","doi":"10.21608/zcom.2022.140642.1142","DOIUrl":"https://doi.org/10.21608/zcom.2022.140642.1142","url":null,"abstract":"","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"78 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123140467","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
فاعلیة تعلیم ریادة الأعمال فی تعزیز الاتجاهات نحو ریادة الأعمال لدى طلاب الجامعات فی المملکة العربیة السعودیة
مجلة البحوث التجاریة Pub Date : 2022-08-31 DOI: 10.21608/zcom.2022.147223.1156
جعیثن الحربی
{"title":"فاعلیة تعلیم ریادة الأعمال فی تعزیز الاتجاهات نحو ریادة الأعمال لدى طلاب الجامعات فی المملکة العربیة السعودیة","authors":"جعیثن الحربی","doi":"10.21608/zcom.2022.147223.1156","DOIUrl":"https://doi.org/10.21608/zcom.2022.147223.1156","url":null,"abstract":"","PeriodicalId":380200,"journal":{"name":"مجلة البحوث التجاریة","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122418693","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: 1
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