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All Journal Journal of Accounting Research, Organization and Economics (JAROE)
Mahmoud, Nevin Hussein Mohamed
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Economics, Econometrics & Finance Social Sciences

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The Impact of Macro-Economic GDP on Firm Level Earnings Management in Egypt Mahmoud, Nevin Hussein Mohamed; Elewa, May M.; Mahmoud Abdel aal, Yasmin Abdel aal
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.37338

Abstract

Objective This paper aims to examine whether and how macro-economic gross domestic product GDP affects earnings management EM (represented by real earnings management REM and accrual-based earnings management AEM) at firm level.Methodology The study collected numerical data from the International Monetary Fund IMF the Central Bank of Egypt, the World Bank, as well as financial statements of 40 listed non-financial firms from the EGX 100. Data is collected for 5 years corresponding to 200 firm-year observations during 2018-2022. The study applies the panel data method. The designated sample of firms are listed on the EGX 100, have yearly financial statements, have not discontinued during the study period, run in cash, the currency is recorded in the Egyptian Pound EGP, and have complete data.Results The overall actual result of this analysis of the macro-economic GDP on firm level EM variables of listed Egyptian nonfinancial institutions indicate there is no relationship among the GDP (X), REM (Y1), and AEM (Y2) whatsoever. While the result of this study is contrary to its predecessors yet it is an indicator for decision makers in the Egyptian business environment to reconsider the impact of macro-economic GDP variable on firm level EM variables.Novelty/Originality The result of this paper is contrary to its predecessors. Nevertheless, it is an indicator for decision makers in the Egyptian business environment to reconsider the impact of macro-economic GDP variable on firm level EM variables.
The Impact of Inflation and Exchange Rates on Generating Power of Cash in Egypt (Panel Data Analysis) Elewa, May Mahmoud; Abdel aal, Yasmin Abdel aal Mahmoud; Mahmoud, Nevin Hussein Mohamed
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32069

Abstract

Objective The objective is to study the effect of the sharp change in currency exchange rate EXR and inflation on generating power of cash GPC in light of Egyptian Accounting standards EAS in the progressing Egyptian industry setting.Methodology The methodology consists of careful examination of the numerical evidence and analysis of the changes in the relevant accounting standards and regulations. The study used numerical data from 38 non-financial firms for 5 years corresponding to 190 firm year observations during 2017-2021. The study applies the panel data method. The designated sample of firms are listed on the EGX 100, have yearly financial statements, have not discontinued during the study period, run in cash, the currency is recorded in the Egyptian pound, and have complete data. The study applies multiple regressions. It applied fixed effects, random effects, and pooled models. The study includes the dependent variables of the generating power of cash GPC. The study also includes the independent variables; exchange rates EXR and inflation rates.Results Findings indicate a significant relationship among; inflation, EXR andGPC. Findings offer new perceptions for investors and policy makers concerned with EXR and inflation.Research limitations/implications Much of the information is available. However, the time span of the study allows for tracking the impact of inflation and change in EXR on firm GPC.Novelty/Originality The originality lies in setting an accounting standard for inflation tailored for the Egyptian business environment that adapts the available accounting information to the current economic situation.
Co-Authors Abdel aal, Yasmin Abdel aal Mahmoud Elewa, May M. Elewa, May Mahmoud Mahmoud Abdel aal, Yasmin Abdel aal