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285171

Do Cross-Border Listing Firms Manage Earnings? Evidence from Egyptian Stock Exchange

Article

Last updated: 04 Jan 2025

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Tags

المحاسبة

Abstract

Purpose – The purpose of this study is to examine whether cross-listing Egyptian firms in international stock exchanges are associated with improving the quality of reported earnings
 Design/Method – Depending on multivariate regression analysis, this study examined the impact of international cross-listing on the earnings management practices of Egyptian firms.
 Findings – Using earnings management practices as an inverse proxy for quality of financial reporting, this study found that cross-listed Egyptian firms tend to report larger value of discretionary accruals compared with non-cross-listed Egyptian firms after controlling for several firm-level characteristics that could influence managers' incentives to manipulate earnings.

DOI

10.21608/jces.2022.285171

Keywords

International Cross-Listing, Global Depository Receipts, earnings management

Authors

First Name

Shaimaa

Last Name

Fikry Mehanna khalil

MiddleName

-

Affiliation

Assistant professor of accounting Zagazig university

Email

-

City

-

Orcid

-

First Name

Fatma

Last Name

Mahmoud Ebrahim Eldsouky

MiddleName

-

Affiliation

Assistant professor of accounting Zagazig university

Email

-

City

-

Orcid

-

First Name

Elsayd

Last Name

Gamal Mohamed Al-Qazzaz

MiddleName

-

Affiliation

Assistant professor of accounting Zagazig university

Email

-

City

-

Orcid

-

Volume

13

Article Issue

4

Related Issue

38874

Issue Date

2022-10-01

Receive Date

2022-10-01

Publish Date

2022-10-01

Page Start

80

Page End

115

Print ISSN

2090-3782

Article File

JCES_Volume 13_Issue 4_Pages 80-115.pdf

PDF . 620.1kB

Link

https://jces.journals.ekb.eg/article_285171.html

Detail API

https://jces.journals.ekb.eg/service?article_code=285171

Order

45

Type

المقالة الأصلية

Type Code

986

Publication Type

Journal

Publication Title

المجلة العلمية للدراسات التجارية والبيئية

Publication Link

https://jces.journals.ekb.eg/

MainTitle

Do Cross-Border Listing Firms Manage Earnings? Evidence from Egyptian Stock Exchange

Details

Type

Article

Created At

24 Dec 2024