Pub Date : 2024-07-01DOI: 10.21608/alat.2024.366279
طلعت أسعد عبد الحميد البنا, أحمد محمد السيد غنيم, ميان مجدي محمد إبراهيم
{"title":"تأثير تقنيات الذكاء الاصطناعي على رضا العملاء \"دراسة تطبيقية على عملاء المتاجر الإلكترونية\"","authors":"طلعت أسعد عبد الحميد البنا, أحمد محمد السيد غنيم, ميان مجدي محمد إبراهيم","doi":"10.21608/alat.2024.366279","DOIUrl":"https://doi.org/10.21608/alat.2024.366279","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"13 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141715664","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 : 2024-07-01DOI: 10.21608/alat.2024.366298
ايمان محمد عبد السلام محمد, أحمد محمد السيد غنيم
{"title":"تأثير النقل اللينى فى تحسين أداء المرونة التشغيلية \"دراسة ميدانية بالتطبيق على مستشفيات جامعة المنصورة\"","authors":"ايمان محمد عبد السلام محمد, أحمد محمد السيد غنيم","doi":"10.21608/alat.2024.366298","DOIUrl":"https://doi.org/10.21608/alat.2024.366298","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"59 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141696608","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 : 2024-07-01DOI: 10.21608/alat.2024.366299
أحمد كمال مطاوع إبراهيم, زهراء محمد محمد محمد, عزيزة أحمد عبد الحميد السيد
{"title":"أثر طبيعة الملكية العائلية والملكية المؤسسية على فترة ارتباط المراجع بالعميل \"دراسة تطبيقية\"","authors":"أحمد كمال مطاوع إبراهيم, زهراء محمد محمد محمد, عزيزة أحمد عبد الحميد السيد","doi":"10.21608/alat.2024.366299","DOIUrl":"https://doi.org/10.21608/alat.2024.366299","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"29 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141708812","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 : 2024-07-01DOI: 10.21608/alat.2024.366322
وفقي السيد الامام, ناجي محمد فوزي خشبة, منار عبد الحميد محمد عبد
{"title":"المقارنة بين العلامة التجارية الوطنية والعلامة التجارية الخاصة","authors":"وفقي السيد الامام, ناجي محمد فوزي خشبة, منار عبد الحميد محمد عبد","doi":"10.21608/alat.2024.366322","DOIUrl":"https://doi.org/10.21608/alat.2024.366322","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"3 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141701025","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 : 2024-07-01DOI: 10.21608/alat.2024.366300
سحر سعد أحمد أحمد الهايشة, عصام عبد المنعم إسماعيل, حامد نبيل حامد سليمان
{"title":"أثر الإفصاح عن مخاطر السيولة على الاستقرار المالي للبنوك التجارية المقيدة بالبورصة المصرية","authors":"سحر سعد أحمد أحمد الهايشة, عصام عبد المنعم إسماعيل, حامد نبيل حامد سليمان","doi":"10.21608/alat.2024.366300","DOIUrl":"https://doi.org/10.21608/alat.2024.366300","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141694307","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 : 2024-07-01DOI: 10.21608/alat.2024.366290
حميده محمد النجار, منى محمد سيد ابراهيم, دينا سعد خطاب
{"title":"الدور الوسيط للازدهار في العمل في العلاقة بين التقييمات الذاتية الاساسية والاداء الوظيفي دراسة تطبيقية على العاملين بشركات الاتصالات بمدينة المنصورة","authors":"حميده محمد النجار, منى محمد سيد ابراهيم, دينا سعد خطاب","doi":"10.21608/alat.2024.366290","DOIUrl":"https://doi.org/10.21608/alat.2024.366290","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"161 s1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141711470","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 : 2024-07-01DOI: 10.21608/alat.2024.366266
أبرار أحمد الباتلي, غادة عبد الرحمن العنقري
{"title":"تحديات تطبيـق القيادة الرقمية من وجهة نظــر الموظفيـن -دراسة ميدانية في الهيئة العامة للموانئ-","authors":"أبرار أحمد الباتلي, غادة عبد الرحمن العنقري","doi":"10.21608/alat.2024.366266","DOIUrl":"https://doi.org/10.21608/alat.2024.366266","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"2 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141700882","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 : 2024-07-01DOI: 10.21608/alat.2024.366295
Ahmed Kamal Metawee, Eman Magdi Fawzi Mohammed Ali, Mostafa Ibrahim El-feky
The purpose of the research: This study aims to investigate whether the disclosure of key audit matters (KAMs) in the expanded audit report impacts debt cost in Saudi environment. Data and methodology: The researchers conduct an applied study using a sample of 125 firm-year observations of listed firms within the main market on the Saudia Exchanges from 2021 to 2022. The disclosure of KAMs is indicated by three characteristics: number, length, and readability. The researchers use content analysis to measure disclosure of KAMs from annual reports and examines how it impacts the debt cost in companies. Findings: results demonstrated that readability of KAM disclosed is significantly and negatively associated with cost of debt, implying that the easier the KAM paragraph to read, the lower cost of debt. Furthermore, Clarity and simplicity of KAM disclosure enhance lenders’ ability to read and process the intended message, thus improving the communicative value and relieving lenders’ fears about the firm, hence, reducing the cost of debt. However, the number and the length of KAMs disclosed is not significantly associated with debt cost. Overall, this study suggests that there should be consideration of the auditors’ writing skills when hiring auditors, which play an important role in the readability of KAMs and debt cost.
{"title":"The Impact of Key Audit Matters Disclosure on Debt Cost: An Applied Study","authors":"Ahmed Kamal Metawee, Eman Magdi Fawzi Mohammed Ali, Mostafa Ibrahim El-feky","doi":"10.21608/alat.2024.366295","DOIUrl":"https://doi.org/10.21608/alat.2024.366295","url":null,"abstract":"The purpose of the research: This study aims to investigate whether the disclosure of key audit matters (KAMs) in the expanded audit report impacts debt cost in Saudi environment. Data and methodology: The researchers conduct an applied study using a sample of 125 firm-year observations of listed firms within the main market on the Saudia Exchanges from 2021 to 2022. The disclosure of KAMs is indicated by three characteristics: number, length, and readability. The researchers use content analysis to measure disclosure of KAMs from annual reports and examines how it impacts the debt cost in companies. Findings: results demonstrated that readability of KAM disclosed is significantly and negatively associated with cost of debt, implying that the easier the KAM paragraph to read, the lower cost of debt. Furthermore, Clarity and simplicity of KAM disclosure enhance lenders’ ability to read and process the intended message, thus improving the communicative value and relieving lenders’ fears about the firm, hence, reducing the cost of debt. However, the number and the length of KAMs disclosed is not significantly associated with debt cost. Overall, this study suggests that there should be consideration of the auditors’ writing skills when hiring auditors, which play an important role in the readability of KAMs and debt cost.","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"5 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141716109","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 : 2024-07-01DOI: 10.21608/alat.2024.366275
محمد توفيق اسماعيل البلقينى, جمال عبد الباقى واصف, منال سمير البهجي درغام
{"title":"ترشيد نموذج مصداقية بولمان – استروب لتسعير التأمينات العامة (دراسة تطبيقية) Modification of Bühlmann – Straub Credibility Model for General Insurance Pricing (Applied Study)","authors":"محمد توفيق اسماعيل البلقينى, جمال عبد الباقى واصف, منال سمير البهجي درغام","doi":"10.21608/alat.2024.366275","DOIUrl":"https://doi.org/10.21608/alat.2024.366275","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"80 S3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141697827","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 : 2024-07-01DOI: 10.21608/alat.2024.366329
سعد عبد الحميد مطاوع, عبد الحکيم أحمد ربيع نجم, زينب أحمد محمد أحمد
{"title":"تأثيرالمعرفة المالية علي التحيزات السلوكية للمستثمرين الأفراد في البورصة المصرية \"دراسة تطبيقية\"","authors":"سعد عبد الحميد مطاوع, عبد الحکيم أحمد ربيع نجم, زينب أحمد محمد أحمد","doi":"10.21608/alat.2024.366329","DOIUrl":"https://doi.org/10.21608/alat.2024.366329","url":null,"abstract":"","PeriodicalId":159087,"journal":{"name":"المجلة المصرية للدراسات التجارية","volume":"8 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141694096","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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