{"title":"أثر الجدارة الائتمانية على ممارسات إدارة الأرباح دراسة تطبيقية على الشركات المصرية","authors":"محمد ابراهيم سرور","doi":"10.21608/abj.2023.314630","DOIUrl":"https://doi.org/10.21608/abj.2023.314630","url":null,"abstract":"","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248385","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":"الإفصاح المحاسبي عن المعلومات المستقبلية ودورها في ترشيد قرارات المستثمرين في سوق الأوراق المالية المصري","authors":"محمد حارس محمد طه ابو الخير","doi":"10.21608/abj.2023.314644","DOIUrl":"https://doi.org/10.21608/abj.2023.314644","url":null,"abstract":"","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248961","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 طبيعة الملكية ( عائلية /غير عائلية) علي العلاقة بين القدرة الإدارية وتوقيت نشر التقارير المالية – دراسة تطبيقية علي الشركات المقيدة بالبورصة المصرية","authors":"ابراهيم أحمد إبراهيم شرف","doi":"10.21608/abj.2023.314629","DOIUrl":"https://doi.org/10.21608/abj.2023.314629","url":null,"abstract":"","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248208","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":"العلاقة بين الإفصاح عن حوادث الأمن السيبراني وأتعاب المراجعة الدور المعدل لسمات منشاة المحاسبة والمراجعة : دراسة تجريبية","authors":"بوسي حمدي موسى","doi":"10.21608/abj.2023.314622","DOIUrl":"https://doi.org/10.21608/abj.2023.314622","url":null,"abstract":"","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248250","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 نوع مراقب الحسابات على كفاءة المراجعة الخارجية- دراسة تطبيقية مقارنة على مكاتب المحاسبة الخاصة والجهاز المركزى للمحاسبات","authors":"هانى خليل فرج","doi":"10.21608/abj.2023.314633","DOIUrl":"https://doi.org/10.21608/abj.2023.314633","url":null,"abstract":"","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"2672 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248990","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}
Mohamed Saber Hamouda Elsayed, Osama Abd Almonem Abd Alhamid Elkholy, Mahmoud Marzouk
{"title":"The Impact of Financial Statement Comparability on Income Classification Shifting: Evidence from Egypt","authors":"Mohamed Saber Hamouda Elsayed, Osama Abd Almonem Abd Alhamid Elkholy, Mahmoud Marzouk","doi":"10.21608/abj.2023.314631","DOIUrl":"https://doi.org/10.21608/abj.2023.314631","url":null,"abstract":"","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"193 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248203","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}
ليلى منصور محمد محمد البسطويسى, سعيد محمود الهلباوى, هانئ احمد محاريق
{"title":"استخدام نظرية القيود في دعم قرار التعهيد: قرار المفاضلة بين الموردين مع دراسة حالة","authors":"ليلى منصور محمد محمد البسطويسى, سعيد محمود الهلباوى, هانئ احمد محاريق","doi":"10.21608/abj.2023.314641","DOIUrl":"https://doi.org/10.21608/abj.2023.314641","url":null,"abstract":"","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248392","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}
محمد أحمد أحمد شرف, سمير رياض هلال, هانئ احمد محاريق
{"title":"إطار مقترح للقياس الاستراتيجي للاستدامة على مستوي سلسلة القيمة بمنشأة الأعمال مع دراسة تطبيقية","authors":"محمد أحمد أحمد شرف, سمير رياض هلال, هانئ احمد محاريق","doi":"10.21608/abj.2023.314632","DOIUrl":"https://doi.org/10.21608/abj.2023.314632","url":null,"abstract":"","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248216","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}
إسلام أحمد أمين محمد البيلى, ياسر أحمد السيد محمد الجرف, صلاح الهادى عويضه, وليد عزت عبدالفتاح ابراهيم
{"title":"أثر التحول الرقمي كأحد آليات الشمول المالى على جودة التقارير المالية فى البنوك مع دراسة تطبيقية","authors":"إسلام أحمد أمين محمد البيلى, ياسر أحمد السيد محمد الجرف, صلاح الهادى عويضه, وليد عزت عبدالفتاح ابراهيم","doi":"10.21608/abj.2023.314619","DOIUrl":"https://doi.org/10.21608/abj.2023.314619","url":null,"abstract":"","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248388","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 القیود المالیة للشركات على فترة تأخیر إصدار تقریر المراجعة فی ظل الدور الوسیط لممارسات التجنب الضریبی: دراسة تطبیقیة على الشركات المقیدة بالبورصة المصریة","authors":"نیفین مطر","doi":"10.21608/abj.2023.288851","DOIUrl":"https://doi.org/10.21608/abj.2023.288851","url":null,"abstract":"استهدف هذا البحث دراسة وإختبار الدور الوسيط لممارسات التجنب الضريبي في العلاقة بين القيود المالية وفترة تأخير إصدار تقرير المراجعة، ولتحقيق هدف البحث تم تحليل الدراسات السابقة لاشتقاق فروض البحث، ثم تم اجراء دراسة تطبيقية على عينة من الشركات غير المالية، المقيدة ببورصة الاوراق المالية المصرية خلال الفترة من 2017 وحتى 2020. وقد توصل البحث،","PeriodicalId":489283,"journal":{"name":"Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ (Print)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135026380","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}