Pub Date : 2024-03-30DOI: 10.21608/sjar.2024.346546
وليد محمد محمد السيد عبد, محمد محمود سليمان محمد
{"title":"أثر دورة حياة المنشأة علي العلاقة بين استقلالية لجان المراجعة وجودة التقارير المالية (دراسة اختبارية بالتطبيق علي الشركات المساهمة المصرية)","authors":"وليد محمد محمد السيد عبد, محمد محمود سليمان محمد","doi":"10.21608/sjar.2024.346546","DOIUrl":"https://doi.org/10.21608/sjar.2024.346546","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"35 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361566","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}
Pub Date : 2024-01-30DOI: 10.21608/sjar.2024.346539
محمد محمود سليمان محمد, السید جمال محمد القزاز
{"title":"التجنب الضريبي والملاءمة القيمية للمعلومات المحاسبية: هل هناك تأثير للمراجعة المشتركة؟ (دراسة إمبريقية)","authors":"محمد محمود سليمان محمد, السید جمال محمد القزاز","doi":"10.21608/sjar.2024.346539","DOIUrl":"https://doi.org/10.21608/sjar.2024.346539","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"76 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140480646","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}
Pub Date : 2024-01-30DOI: 10.21608/sjar.2024.346549
رباب حمدي جميل, عبدالعزيز محسن الهجان
{"title":"أثر التحصين الإداري على مخاطر انهيار أسعار الأسهم: الدور المعدل لجودة الأرباح مع دراسة تطبيقية","authors":"رباب حمدي جميل, عبدالعزيز محسن الهجان","doi":"10.21608/sjar.2024.346549","DOIUrl":"https://doi.org/10.21608/sjar.2024.346549","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"97 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140482249","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}
Pub Date : 2024-01-30DOI: 10.21608/sjar.2024.346550
ناهد سعد أحمد سيد العدوي, محمد حسين عبد الرازق محمد, رغـدة حسن عبد الحفيظ محمد
{"title":"تأثير آليات التحصين الإدارى ومخاطر إنهيار أسعار الأسهم على قيمة منشآت الأعمال - دراسة تطبيقية","authors":"ناهد سعد أحمد سيد العدوي, محمد حسين عبد الرازق محمد, رغـدة حسن عبد الحفيظ محمد","doi":"10.21608/sjar.2024.346550","DOIUrl":"https://doi.org/10.21608/sjar.2024.346550","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"160 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140481040","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}
Pub Date : 2023-10-01DOI: 10.21608/sjar.2023.331185
أحمد محمد على أبو سمك
{"title":"محددات الإفصاح عن المعلومات المستقبلية وأثرها علي التصنيف الائتماني للشركات المدرجة في البورصة : الدور المعدل للبيانات الضخمة","authors":"أحمد محمد على أبو سمك","doi":"10.21608/sjar.2023.331185","DOIUrl":"https://doi.org/10.21608/sjar.2023.331185","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"328 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139327704","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}
Pub Date : 2023-10-01DOI: 10.21608/sjar.2023.331168
أحمد محمد على أبو سمك
{"title":"قياس تأثير الإفصاح عن مخاطر الأمن السيبرانى على استجابة أسعار الأسهم للإعلان عن الأرباح: أدلة تطبيقية من البنوك المصرية المدرجة","authors":"أحمد محمد على أبو سمك","doi":"10.21608/sjar.2023.331168","DOIUrl":"https://doi.org/10.21608/sjar.2023.331168","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139328686","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}
Pub Date : 2023-10-01DOI: 10.21608/sjar.2023.331147
فاطمة محمود ابراهيم الدسوقى
{"title":"تأثير الملكية الإدارية والرافعة المالية على الكفاءة الاستثمارية \"دراسة اختبارية على الشركات المساهمة المصرية\"","authors":"فاطمة محمود ابراهيم الدسوقى","doi":"10.21608/sjar.2023.331147","DOIUrl":"https://doi.org/10.21608/sjar.2023.331147","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139327137","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}
Pub Date : 2023-10-01DOI: 10.21608/sjar.2023.331149
رباب حمدي جميل, عبدالعزيز محسن الهجان
{"title":"أثر تقارب معايير المحاسبة المرتبطة*على تفسير العلاقة بين ضغط النظراء والغش المحاسبي بالقوائم المالية (دراسة تطبيقية)","authors":"رباب حمدي جميل, عبدالعزيز محسن الهجان","doi":"10.21608/sjar.2023.331149","DOIUrl":"https://doi.org/10.21608/sjar.2023.331149","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139328687","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}
Pub Date : 2023-10-01DOI: 10.21608/sjar.2023.331190
محمد السيد أحمد رمضان
{"title":"تحليل العلاقة التأثيرية بين نظام إدارة المعلومات المالية الحكومية (GFMIS) ومنظومة الدفع والتحصيل الإلكتروني (GPS/GPOS) وأثرها على تحسين جودة التقارير المالية الحكومية : (دراسة ميدانية في البيئة المصرية)","authors":"محمد السيد أحمد رمضان","doi":"10.21608/sjar.2023.331190","DOIUrl":"https://doi.org/10.21608/sjar.2023.331190","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"131 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139326029","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}
Pub Date : 2023-10-01DOI: 10.21608/sjar.2023.331154
محمد محمود سليمان محمد, فاطمة محمود إبراهيم الدسوقى
{"title":"تقييم دور مراجعي الجهاز المركزي للمحاسبات المصري علي جودة التقارير المالية (دراسة إمبريقية بالتطبيق علي الشركات المدرجة بسوق الأوراق المالية المصري)","authors":"محمد محمود سليمان محمد, فاطمة محمود إبراهيم الدسوقى","doi":"10.21608/sjar.2023.331154","DOIUrl":"https://doi.org/10.21608/sjar.2023.331154","url":null,"abstract":"","PeriodicalId":147111,"journal":{"name":"المجلة العلمية للدراسات المحاسبية","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139329752","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}
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