Search In this Thesis
   Search In this Thesis  
العنوان
Towarda an Understanding of Earning Management Theory and Practics in Egypt :
المؤلف
Makhaiel, Nargis.
هيئة الاعداد
باحث / نرجس قيصربولس ميخائيل
مشرف / ميشيل شرر
مشرف / لايوجد
مشرف / لايوجد
الموضوع
Accounting.
تاريخ النشر
2013.
عدد الصفحات
p 356. :
اللغة
الإنجليزية
الدرجة
الدكتوراه
التخصص
المحاسبة
تاريخ الإجازة
11/7/2013
مكان الإجازة
جامعة طنطا - كلية التجارة - Accounting
الفهرس
Only 14 pages are availabe for public view

from 368

from 368

Abstract

This study aimed to explore and identify EM motivations and mechanisms in the Egyptian context so as to contribute to the growing body of EM literature These aims emerged after reviewing the relevant literature to inform readers of different
managerial EM motivations and different EM mechanisms; this led several omissions to be revealed, starting with the recognition that, unlike in developed countries and a few other countries, there is very little known about the EM phenomenon in less developed countries including Arabic countries that are currently undergoing economic transition, as in the case of
Egypt, a country that has recently switched to a free-market economy since the 1990s. This review of EM literature also revealed that all prior research with very few exceptions - has adopted a positivist approach, which involves regarding EM motivations and mechanisms as absolute and free-environmental-culture phenomenon protected from the environment influence This led the researchers to explore these aspects of EM through the idea that they are neither influenced nor shaped by factors that exist within the context where they occur. In addition, the literature review identified another gap in the prior knowledge in terms of non-theory-based research.