البيانات الاساسيه
السيره الذاتيه
د/ احمد عبود محمد
قسم المحاسبه- كليه التجاره
جامعه بني سويف
ايميل:aboudical@yahoo.com
المؤهلات العلميه:
· جامعه ابردين – كليه اداره الاعمال – المملكه المتحده البريطانيه
- دكتوراه الفلسفه في المحاسبه
- عنوان الرساله : التقارير القطاعيه بعد المعيار الدولي رقم 8 (دراسه تطبيقيه علي دول شركات الاتحاد الاوربي )
- تاريخ الجصول علي الدكتوراه: 2015
· جامعه غرب لندن – كليه التربيه – المملكه المتحده البريطانيه
- دبلومه مناهج التدريس في التعليم العالي
- تاريح الحصول: مايو 2016
· جامعه بني سويف – كليه التجاره
- تمهيدي وتاهيلي دكتوراه , بتقدير (86 %)
- تاريخ الحصول: 2011
· جامعه بني سويف – كليه التجاره
- الماجستر في المحاسبه
- تاريخ الحصول: 2009
· جامعه بني سويف – كليه التجاره
- البكالوريوس في المحاسبه
- تاريخ الحصول: 2005
الاهتمامات والخبرات البحثيه :
- تشمل الاهتمامات البحثيه الافصاحات المحاسبي في التقاير الماليه ومحدداتها واثرها علي متغيرات سوق المال . بالاضافه الي اثر المعايير الدوليه للمحاسبه علي جوده الافصاح المحاسبي والتقرير القطاعيه.
الخبرات التدريسيه
- مدرس مساعد – جامعه ابردين –كليه اداره الاعمال – بريطانيا من 2012 الي 2014.
- محاسبه ماليه
- تمويل
- اداره موسسات ماليه
- محاسبه اداريه
- مدرس مساعد – جامعه بني سويف – كليه التجاره من 2006 الي 2011.
- المراجعه
- المحاسبه الماليه
- المحاسبه الاداريه
- نظم معلومات محاسبيه
الابحاث العلميه
· مقالات
- The impact of IFRS 8 on analyst forecast accuracy. Under review, the international journal of Accounting, Auditing and Taxation (With Clare Roberts).
· اوراق بحثيه
- The impact of IFRS 8 on analyst’s information environment. Accepted Paper, Scottish Area Group Conference, BAFA. University of St Andrews, Forthcoming: Sep 2014. (With Clare Roberts). http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2485884 Target journal: European Accounting Review
- Incentives and disincentives of segmental reporting quality: EU evidence, Presented at SCOTDOC Colloquium, University of Dundee, May 2013. Target Journal : Accounting and Business Research
· موتمرات علميه
- The impact of IFRS 8 on analyst’s information environment. BAFA, Financial Reporting and Business Communication Conference. University of Bristol July 2014.
- The effectiveness of IFRS8 in improving segment disclosure quality: EU evidence”, BAFA annual conference. Newcastle- UK, 9- 11 April 2013.
- The impact of IFRS8 adoption in EU: Four years analysis, ICAS/BAA Accounting & Finance SCOTDOC Colloquium, University of Strathclyde, June 2012.
عنوان رسالة الماجستير
الذكاء الاصطناعي وتقيم مخاطر التلاعب في لقوائم الماليه
ملخص رسالة الماجستير
الملخص
تهدف الدارسة الي فحص مدي الاستفادة من أدوات الذكاء الاصطناعي في التنبؤ بأخطار التلاعب في القوائم المالية . وقد وجد الباحث ان أدوات الذكاء الاصطناعي يمكن استخدمها لتقييم مخاطر التلاعب في القوائم المالية بعد التطبيق علي الشركات المسجلة في البورصة المصرية.
عنوان رسالة الدكتوراه
التقارير القطاعيه بعد المعيار رقمم 8 بالتطبيق علي شركات الاتحاد الاوربي
ملخص رسالة الدكتوراه
Abstract
This thesis provides comprehensive evidence on segmental reporting after the adoption of International Financial Reporting Standard 8 (IFRS8) in the largest firms in the European Union (EU). It examines the quality of segment information disclosed after the adoption of the management approach using fifteen proxies covering four dimensions (quantity, fineness, cross segment variability and consistency). It also examines how reporting incentives affect segmental information quality. In particular, it investigates the relationship between the quality of segment information measured by four of these proxies (full segment quantity, country specific sales, Herfindhal revenues, and standard deviation of return on assets) and agency theory and proprietary costs. By doing so, it will provide feedback to the regulatory bodies in Europe about the role of segment information in assessing the stewardship of management. Moreover, the thesis provides evidence on how the institutional settings influence the quality of segmental reporting. It studies the relationship between five institutional factors (enforcement, investor protection, culture domestic / IFRS differences, and capital market size) and segment information quality. In addition, the thesis also examines the usefulness of segment information after the introduction of the management approach by looking at the change in the forecast errors and dispersions as well as the change in explanatory power of segment information following IFRS8.
Empirical results reveal that change in the quality of segment information following IFRS8 is dependent upon the proxy used. Thus, while disclosure quantity, especially geographic information decreased after IFRS8, the fineness of both geographic and business segment disclosures has instead increased. The results suggest that each dimension provides a unique insight into segmental disclosure practices and quality. They also suggest that management disclosure decisions are a function of reporting incentives (proprietary costs and agency conflict). However, again, these inferences are dependent upon the proxies used. For instance, firms with high agency conflicts measured by the level of free cash flow are more likely to report less disaggregated geographical segment information and more disclosure quantity. This also supports the argument of Euroepan regulatory bodies that an assessment of stewardship should take a place alongside decision-usefulness as two parallel objectives of financial reporting. Moreover, findings consistent with prior research reveal that the quality of financial reporting is related to the institutional factors even under this common accounting standard. Finally, the results support the usefulness of segment information and IFRS8 to financial analysts. The regression results indicate that the association between geographical fineness and the accuracy of earnings forecast is higher in the post period suggesting that the increase in geographical fineness following IFRS8 has incremental benefits to financial analysts.