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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Ahmed Rashed
Finance Department, Faculty of Commerce, Cairo University, Cairo, 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
An Investigation of the Relationship between Corporate Social Responsibility and Corporate Financial Performance in Egypt: The Mediating Role of Information Asymmetry Nancy Mohamed; 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.v28i1.827

Abstract

The aim of this paper is to investigate the impact of corporate social responsibility (CSR) on corporate financial performance (CFP) through information asymmetry (IA) as a mediator. The study involved the whole sectors in the listed companies on Egx100 excluding Financial sectors (banks and financial services) from 2013-2017 using smart PLS (Partial Least Square). CSR is measured using CSR index, while Share turnover ratio is used to measure IA. CFP is divided into three indicators: ROA, ROE and ROS. The Structural model assessment reveals that CSR has a positive and significant effect on CFP. This means that those listed companies engaged in CSR activities achieved better financial performance than non- CRS companies. The CSR proved to have a negative and significant effect on the IA. This shows that CSR activities lead to decreased IA. Finally, this research found that CSR activities will improve CFP through IA.
Co-Authors Nancy Mohamed Walid Shehata