Pub Date : 2024-03-01DOI: 10.21608/abj.2024.340172
{"title":"معوقات تطبيق معايير المحاسبة الدولية للقطاع العام (IPSAS) على الأجهزة الحكومية بالمملكة العربية السعودية","authors":"","doi":"10.21608/abj.2024.340172","DOIUrl":"https://doi.org/10.21608/abj.2024.340172","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"10 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140084091","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 : 2024-03-01DOI: 10.21608/abj.2024.340232
محمد عبده عوضين السيد
{"title":"أثر الافصاح عن عوامل خطر المراجعة في فقرة أمور المراجعة الاساسية على ادراك مستخدمى تقرير المراجعة لجودة المعلومات المحاسبية ( دراسة تجريبية)","authors":"محمد عبده عوضين السيد","doi":"10.21608/abj.2024.340232","DOIUrl":"https://doi.org/10.21608/abj.2024.340232","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140091503","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 : 2024-03-01DOI: 10.21608/abj.2024.340499
محمد سعد احمد حسين
{"title":"العلاقة بين تبني معايير التقرير المالي الدولية وخطر انهيار أسعار الأسهم – الدور الوسيط لغموض التقارير المالية – دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية","authors":"محمد سعد احمد حسين","doi":"10.21608/abj.2024.340499","DOIUrl":"https://doi.org/10.21608/abj.2024.340499","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"123 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140087969","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 : 2024-03-01DOI: 10.21608/abj.2024.340145
محمد الركايبي
{"title":"أثر الاحتفاظ بالنقدية على العلاقة بين مستوي الإفصاح المحاسبى عن المسؤولية الإجتماعية وربحية الشركة: دراسة تطبيقية علي الشركات غير المالية المقيدة بالبورصة المصرية","authors":"محمد الركايبي","doi":"10.21608/abj.2024.340145","DOIUrl":"https://doi.org/10.21608/abj.2024.340145","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"110 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140088570","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 : 2024-03-01DOI: 10.21608/abj.2024.340180
عصام حمدى مصطفى امين
{"title":"دراسة واختبار تأثير نغمتى الإفصاح المحاسبي الإلكتروني الإيجابية والسلبية على ممارسات إدارة الأرباح في الشركات المقيدة بالبورصة المصرية","authors":"عصام حمدى مصطفى امين","doi":"10.21608/abj.2024.340180","DOIUrl":"https://doi.org/10.21608/abj.2024.340180","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"122 46","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140089052","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 : 2024-03-01DOI: 10.21608/abj.2024.340504
هبه بشير الطوخي عبد الفتاح, مصطفى سامى عبدالسميع عثمان
{"title":"أثر نغمة الإفصاح بتقرير لجنة المراجعة على مستوى الاحتفاظ بالنقدية وإدارة الأرباح بالشركات المصرية المقيدة بالبورصة","authors":"هبه بشير الطوخي عبد الفتاح, مصطفى سامى عبدالسميع عثمان","doi":"10.21608/abj.2024.340504","DOIUrl":"https://doi.org/10.21608/abj.2024.340504","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"106 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140089971","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 : 2024-03-01DOI: 10.21608/abj.2024.340149
أيمن يوسف محمود يوسف, آمال إبراهيم أحمد الحويطي
{"title":"أثر أتعاب المراجعة غير العادية على جودة المراجعة وتقييم مدي كفاءة نماذج الشبكات العصبية الاصطناعية في تقديرها والتنبؤ بها: دراسة تطبيقية على سوق خدمات المراجعة المصري","authors":"أيمن يوسف محمود يوسف, آمال إبراهيم أحمد الحويطي","doi":"10.21608/abj.2024.340149","DOIUrl":"https://doi.org/10.21608/abj.2024.340149","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"104 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140089984","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 : 2024-03-01DOI: 10.21608/abj.2024.340159
شريف علي خميس ابراهيم كعموش
{"title":"أثر الإفصاح عن المسؤولية الاجتماعية وجائحة كورونا على العلاقة بين عدم تماثل المعلومات وتحقيق الداخليين لعوائد غير عادية على تعاملاتهم: دراسة تطبيقية","authors":"شريف علي خميس ابراهيم كعموش","doi":"10.21608/abj.2024.340159","DOIUrl":"https://doi.org/10.21608/abj.2024.340159","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":" 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140092845","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 : 2024-03-01DOI: 10.21608/abj.2024.340156
Dalia Morsy Mohammed Hassan Rasheed
{"title":"Annual Report Complexity and Firm Profitability: The Roles of Agency Costs and Financial Risk as Moderating Variables: A Case of Egypt","authors":"Dalia Morsy Mohammed Hassan Rasheed","doi":"10.21608/abj.2024.340156","DOIUrl":"https://doi.org/10.21608/abj.2024.340156","url":null,"abstract":"","PeriodicalId":506522,"journal":{"name":"مجلة البحوث المحاسبية","volume":"40 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140084491","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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