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المجلة العلمیة للبحوث التجاریة最新文献

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دور المراجعة الداخلیة فى تحقیق الاصلاح الحکومى: رؤیة تحلیلیة مستقبلیة
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-07-01 DOI: 10.21608/sjsc.2022.128525.1121
محمد على وهدان
{"title":"دور المراجعة الداخلیة فى تحقیق الاصلاح الحکومى: رؤیة تحلیلیة مستقبلیة","authors":"محمد على وهدان","doi":"10.21608/sjsc.2022.128525.1121","DOIUrl":"https://doi.org/10.21608/sjsc.2022.128525.1121","url":null,"abstract":"","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116196629","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 تمکین العمیل فی دعم إبتکار المنتجات الجدیدة دراسة میدانیة على الشرکات المصنعة للهواتف الذکیة فی القاهرة الکبرى
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-07-01 DOI: 10.21608/sjsc.2022.123894.1111
إسلام عمر حسن خشبة
{"title":"دور تمکین العمیل فی دعم إبتکار المنتجات الجدیدة دراسة میدانیة على الشرکات المصنعة للهواتف الذکیة فی القاهرة الکبرى","authors":"إسلام عمر حسن خشبة","doi":"10.21608/sjsc.2022.123894.1111","DOIUrl":"https://doi.org/10.21608/sjsc.2022.123894.1111","url":null,"abstract":"","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128528143","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 لتقریر مجلس الإدارة: محددات الإفصاح والأثر على جودة الأرباح دراسة اختباریة على شرکات مؤشر EGX50 建议理事会的框架:披露决定因素和对利润质量的影响
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-05-24 DOI: 10.21608/sjsc.2022.137015.1142
mohamed alardi
{"title":"إطار مقترح لتقریر مجلس الإدارة: محددات الإفصاح والأثر على جودة الأرباح دراسة اختباریة على شرکات مؤشر EGX50","authors":"mohamed alardi","doi":"10.21608/sjsc.2022.137015.1142","DOIUrl":"https://doi.org/10.21608/sjsc.2022.137015.1142","url":null,"abstract":"","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126889394","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
نموذج متکامل لبطاقة القیاس المتوازن للأداء المستدام ( S-BSC ) کأداة لتحسین قیمة الشرکات المصریة المتوسطة والصغیرة الحجم فی بورصة النیل إستناداً إلى مدخل إدارة الاستدامة على أساس القیمة: دراسة تجریبیة متکامل模式(ovdالقیاس平衡可持续的业绩(S-BSC)کأداةلتحسینقیمةالشرکاتالمصریة中型或والصغیرة交易所فیالنیلإستناداًالقیمة基础上管理可持续性:研究تجریبیة入口
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-05-24 DOI: 10.21608/sjsc.2022.129051.1125
أسماء عبد المنعم سراج
{"title":"نموذج متکامل لبطاقة القیاس المتوازن للأداء المستدام ( S-BSC ) کأداة لتحسین قیمة الشرکات المصریة المتوسطة والصغیرة الحجم فی بورصة النیل إستناداً إلى مدخل إدارة الاستدامة على أساس القیمة: دراسة تجریبیة","authors":"أسماء عبد المنعم سراج","doi":"10.21608/sjsc.2022.129051.1125","DOIUrl":"https://doi.org/10.21608/sjsc.2022.129051.1125","url":null,"abstract":"","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130323374","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
تقییم دور نظام التکالیف على أساس النشاط الموجه بالوقت فی تحسین جودة المعلومات التکالیفیة بالجامعات السعودیة
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-05-24 DOI: 10.21608/sjsc.2022.137172.1143
سعد راجح سعید آل جراد, محمد شحاته خطاب خطاب
{"title":"تقییم دور نظام التکالیف على أساس النشاط الموجه بالوقت فی تحسین جودة المعلومات التکالیفیة بالجامعات السعودیة","authors":"سعد راجح سعید آل جراد, محمد شحاته خطاب خطاب","doi":"10.21608/sjsc.2022.137172.1143","DOIUrl":"https://doi.org/10.21608/sjsc.2022.137172.1143","url":null,"abstract":"","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123505952","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 القوة التنظیمیة للمدیر فی تحقیق التمیز المؤسسی بالتطبیق على شرکات البتروکیماویات بمحافظة الإسکندریة
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-05-16 DOI: 10.21608/sjsc.2022.134753.1137
أیمن حسن علی, عادل امام حامد
{"title":"دور القوة التنظیمیة للمدیر فی تحقیق التمیز المؤسسی بالتطبیق على شرکات البتروکیماویات بمحافظة الإسکندریة","authors":"أیمن حسن علی, عادل امام حامد","doi":"10.21608/sjsc.2022.134753.1137","DOIUrl":"https://doi.org/10.21608/sjsc.2022.134753.1137","url":null,"abstract":"","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127167626","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
الافصاح عن الشمول المالی واهمیته فی تحقیق أهداف التنمیة المستدامة وتعزیز مصداقیة التقاریر المالیة ( دراسة میدانیة علی البنوک المدرجة بالبورصة المصریة )
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-05-16 DOI: 10.21608/sjsc.2022.133808.1134
رشا إبراهیم
{"title":"الافصاح عن الشمول المالی واهمیته فی تحقیق أهداف التنمیة المستدامة وتعزیز مصداقیة التقاریر المالیة ( دراسة میدانیة علی البنوک المدرجة بالبورصة المصریة )","authors":"رشا إبراهیم","doi":"10.21608/sjsc.2022.133808.1134","DOIUrl":"https://doi.org/10.21608/sjsc.2022.133808.1134","url":null,"abstract":"","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125853541","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 Mediating Effect of Audit Delay on the Relationship between Standard Audit Report and Firm’s Access to Finance: Evidence from Egypt 审计延迟对标准审计报告与事务所融资渠道关系的中介作用:来自埃及的证据
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-05-12 DOI: 10.21608/sjsc.2022.136332.1139
H. Badawy
{"title":"The Mediating Effect of Audit Delay on the Relationship between Standard Audit Report and Firm’s Access to Finance: Evidence from Egypt","authors":"H. Badawy","doi":"10.21608/sjsc.2022.136332.1139","DOIUrl":"https://doi.org/10.21608/sjsc.2022.136332.1139","url":null,"abstract":"Firms are seeking different sources of finance to run their businesses and acquire more assets to grow and expand. To reach these sources of finance, firms try to convey positive messages to outsiders, related to their earnings quality, operations, and sustainability in the future. One of the most important messages might be in the form of high-quality audits. The objective of this research is to study and investigate how firms’ access to finance is affected by standard audit report in Egypt, and whether audit delay (or audit report lag interchangeably) mediates the relationship between standard audit report and firm’s access to finance. To fulfil the research objective and test the research hypotheses, a sample of 246 firm-year observations was selected from non-financial firms listed on the Egyptian Stock Exchange (EGX hereafter) during the period from 2016 to 2019, and regression models were developed. Statistical results indicate that issuing financial statements, accompanied with standard audit report, will reduce capital constraints and lead to greater access to finance. Additionally, empirical evidence revealed that audit report lag mediates the relationship between standard audit report and firms’ access to finance. This research adds empirical evidence to the limited literature of audit quality, information asymmetry and financial constraints in developing countries. It provides valuable insights to financial managers and helps them to understand how capital providers respond to standard audit report content and audit report lag. Finally, this research will help finance seekers to understand the importance of offering timely financial information to access finance.","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124037032","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 روحانیة مکان العمل على التمیز المؤسسی والفساد الإداری " دراسة تطبیقیة على العاملین بالإدارة المرکزیة بجمارک دمیاط "
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-05-12 DOI: 10.21608/sjsc.2022.131333.1129
سنیة سبع
{"title":"تأثیر روحانیة مکان العمل على التمیز المؤسسی والفساد الإداری \" دراسة تطبیقیة على العاملین بالإدارة المرکزیة بجمارک دمیاط \"","authors":"سنیة سبع","doi":"10.21608/sjsc.2022.131333.1129","DOIUrl":"https://doi.org/10.21608/sjsc.2022.131333.1129","url":null,"abstract":"","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128833366","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
اثرالاستثمار الاجنبى المباشرعلى التنمیة المستدامة فى الاقتصاد السعودى 在沙特经济中对可持续发展的直接投资
المجلة العلمیة للبحوث التجاریة Pub Date : 2022-05-07 DOI: 10.21608/sjsc.2022.135617.1138
فاطمة عبدالله محمد عطیة
{"title":"اثرالاستثمار الاجنبى المباشرعلى التنمیة المستدامة فى الاقتصاد السعودى","authors":"فاطمة عبدالله محمد عطیة","doi":"10.21608/sjsc.2022.135617.1138","DOIUrl":"https://doi.org/10.21608/sjsc.2022.135617.1138","url":null,"abstract":"","PeriodicalId":426799,"journal":{"name":"المجلة العلمیة للبحوث التجاریة","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127394612","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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