Basic Informations

C.V

m Ne: imuTadembA dammmuumadihaT demhA
tosgyion: Demonstrator at faculty of commerce- Beni suef University
borg p ibNrerd: 01141517287
National Number: 29206012200711
Specialization: Accounting 
English Master thesis: The Impact of Evaluating financial reporting 
quality from an Independent Accountant's perspective on the share 
price of The Egyptian Family firms: “An applied study 

Master Title

The Impact of Evaluating financial reporting quality from an independent Accountant’s perspective on the share price of The Egyptian Family firms: An applied study

Master Abstract

This study aimed at examining and investigating the impact of measuring and evaluating financial reporting quality (independent variable) by an independent accountant on the share price (dependent variable) of the family firms. The sample of the study included 65 family firm with different family ownership percentages registered in the Egyptian Stock Exchange (EGX) for a period from 2017 to 2019 after excluding 22 family firms due to the lack of some conditions and information. Three proxies were used to measure the financial reporting quality in the Egyptian family firms; they are the earnings quality (EQ), Audit quality, and Accounting Conservatism. Earnings Quality was measured by using the modified jones model. Audit Quality was measured by the size of the audit firm. Accounting Conservatism was measured by using market-to- book value model (MTV). The share price was measured using the market value of the stock price of the first working day after issuing the auditor report. To examine the effect of financial reporting quality on the share price, the researcher used multiple regression analysis. The results of the study revealed the following: - There is a significant positive impact earnings quality on the share price. - There is a significant positive impact for audit quality on the share price. - There is a significant positive impact for accounting conservatism on the share price. Consequently, the result indicated that there is a significant positive impact for financial reporting quality on the share price.

PHD Title

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PHD Abstract

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