JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 28 No 1 (2021): April

Accounting Conservatism, Information Asymmetry and Cash Holdings

Walid Shehata (Accounting Department, Faculty of Commerce, Cairo University, Egypt)
Ahmed Rashed (Finance Department, Faculty of Commerce, Cairo University, Cairo, Egypt)

Article Info

Publish Date
14 Jun 2021

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

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Journal Info
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Website

Abbrev

Publisher

STIE Malangkucecwara

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to ...