The Effect of IFRS Adoption on Earnings Quality and Cost of Equity \\ GP \\ DR \ Mahmoud El-Ghzaly ( 2018 - 2019 ) (Record no. 14203)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01293nam a22002297a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190306185112.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190304b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | MSA |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mohamed Ahmed Abdelaziz El Sabagh 154055 |
| 245 ## - TITLE STATEMENT | |
| Title | The Effect of IFRS Adoption on Earnings Quality and Cost of Equity \\ GP \\ DR \ Mahmoud El-Ghzaly ( 2018 - 2019 ) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Giza |
| Name of publisher, distributor, etc. | MSA |
| Date of publication, distribution, etc. | 2018 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 55 Page |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | MANAGEMENT DISTINGUISHED PROJECTS 2018 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The current study examines the effect of IFRS adoption on earnings quality and cost of<br/>equity. A sample of 15 companies listed in EGX were used starting from 2005 till 2007.<br/>Three statistical techniques were used, which are descriptive analysis, person correlation<br/>and regression analysis. The results showed that there is a positive insignificant relationship<br/>between IFRS and earnings quality. In addition, there is a positive but insignificant<br/>relationship between IFRS and cost of Equity.<br/><br/>Keywords: IFRS, Earnings quality, Cost of equity |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Youssef Mohamed Akram Magar 151047 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | BassemEzz El Din El Alfy 154041 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Omar Adel Eissa 150089 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://goo.gl/NRNsws">https://goo.gl/NRNsws</a> |
| Public note | Full text click here |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Distinguished Graduation Projects |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Centeral Library | Centeral Library | Soft Copy located on library Cataloge | 04.03.2019 | GP158MGT2018ACC | 81969 | 04.03.2019 | 04.03.2019 | Gradution Project |