الفهرس 
Research ImportanceOnly 14 pages are availabe for public view
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Abstract
“Measuring the Impact of Earnings Management Accounting Policies on Investors’ Decisions in Egyptian Corporations”, Master Thesis, 2010
This study examines the existence and persistence of earnings management practices in the Egyptian stock market, and the influence of these practices on investors’ decisions and stock prices. The findings of the empirical analysis do not support the hypothesis that seasoned equity offering firms use earnings management practices around the equity issue to boost stock prices, also the findings do not exhibit any abnormal return following the seasoned equity offering date, and the results showed that the relation between discretionary accruals and stock prices was insignificant, these findings suggest that firms that raise capital through seasoned equity offering in the Egyptian stock market do not use earnings management practices around the equity issue to influence investors` decisions and increase stock prices.