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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Walid Shehata
Accounting Department, Faculty of Commerce, Cairo University, Egypt
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Accounting Conservatism, Information Asymmetry and Cash Holdings Walid Shehata; Ahmed Rashed
Journal of Accounting, Business and Management (JABM) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i1.826

Abstract

This paper focuses on explore the association between accounting conservatism and cash holding through a mediating effect of information asymmetry (IA) for Egyptian firms listed in EGX 100 within the period between 2013 -2018 through 124 firms with 703 firm-observations. The results indicates that (1) conservatism doesn’t have an enormous effect on information asymmetry, (2) information asymmetry doesn’t have a serious effect on cash holding, (3) there’s not any mediation role of information asymmetry within the relationship between conservatism and cash, (4) conservatism effect a negatively on cash holding
Co-Authors Ahmed Rashed