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Register a new userCompanies` Practice of Income Smoothing Behavior and its Impact on Earnings per Share: An Empirical Study on Public Companies listed in Damascus Securities Exchange
ممارسة الشركات لسلوك تمهيد الدخل و أثره على ربحية السهم دراسة تطبيقية على الشركات المدرجة في سوق دمشق للأوراق المالية
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هدفت هذه الدراسة الى اختيار و تحديد مدى ممارسة الشركات المساهمة المدرجة في سوق دمشق للأوراق المالية لسلوك تمهيد الدخل. بالاضافة الى ذلك هدفت الى دراسة و اختبار العلاقة بين ممارسة الشركة لتمهيد الدخل و ربحية السهم. و لتحقيق أهداف الدراسة و اختبار الفرضيات تم اختيار عينة من 18 شركة مساهمة مدرجة في سوق دمشق للأوراق المالية و ذلك خلال الفترة 2010-2014.
This study aims to detect the existence and the extend of using the income smoothing practice by the public joint stock companies listed in Damascus Securities Exchange (DSE). The Study also aims to find out and examine the relationship between income smoothing practice and earnings per share (EPS). To achieve the above objectives, the study examined the hypotheses and the said relationships through the data of 18 public companies listed in Damascus Securities Exchange (DSE). And this test conducted through the period from 2010 to 2014.
Artificial intelligence review:
Research summary
هدفت هذه الدراسة إلى تحديد مدى ممارسة الشركات المساهمة المدرجة في سوق دمشق للأوراق المالية لسلوك تمهيد الدخل، وكذلك دراسة العلاقة بين ممارسة هذا السلوك وربحية السهم. تم اختيار عينة من 18 شركة خلال الفترة من 2010 إلى 2014، واستخدمت الدراسة مؤشر Eckel لتحديد مدى ممارسة الشركات لتمهيد الدخل. كما استخدمت الدراسة أدوات إحصائية مثل معامل ارتباط بيرسون، تحليل التباين ANOVA، وتحليل الانحدار باستخدام برنامج SPSS لاختبار الفرضيات. توصلت الدراسة إلى أن 45.5% من الشركات المدرجة مارست تمهيد الدخل خلال فترة الدراسة، ووجدت علاقة ذات دلالة إحصائية بين ممارسة تمهيد الدخل وربحية السهم. أوصت الدراسة بضرورة توعية المستثمرين بمخاطر تمهيد الدخل وضرورة توفير بيئة تدقيق ذات جودة عالية للحد من هذه الممارسات.
Critical review
دراسة نقدية: تعتبر هذه الدراسة من الدراسات الهامة التي تسلط الضوء على سلوك تمهيد الدخل في بيئة الأعمال السورية، إلا أن هناك بعض النقاط التي يمكن تحسينها. أولاً، كان من الأفضل توسيع نطاق العينة لتشمل شركات من قطاعات مختلفة لزيادة تنوع البيانات. ثانياً، كان من الممكن استخدام أساليب إحصائية أكثر تعقيداً مثل نماذج الانحدار المتعدد لتحليل البيانات بشكل أعمق. ثالثاً، لم تتناول الدراسة بشكل كافٍ العوامل الخارجية التي قد تؤثر على ربحية السهم مثل الظروف الاقتصادية والسياسية. وأخيراً، كان من الممكن تقديم توصيات أكثر تفصيلاً حول كيفية تحسين الشفافية والمساءلة في إعداد التقارير المالية.
Questions related to the research
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ما هو الهدف الرئيسي من الدراسة؟
الهدف الرئيسي من الدراسة هو تحديد مدى ممارسة الشركات المساهمة المدرجة في سوق دمشق للأوراق المالية لسلوك تمهيد الدخل ودراسة العلاقة بين هذا السلوك وربحية السهم.
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ما هي الأدوات الإحصائية التي استخدمتها الدراسة؟
استخدمت الدراسة أدوات إحصائية مثل معامل ارتباط بيرسون، تحليل التباين ANOVA، وتحليل الانحدار باستخدام برنامج SPSS.
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ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟
توصلت الدراسة إلى أن 45.5% من الشركات المدرجة مارست تمهيد الدخل خلال فترة الدراسة، ووجدت علاقة ذات دلالة إحصائية بين ممارسة تمهيد الدخل وربحية السهم.
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ما هي التوصيات التي قدمتها الدراسة؟
أوصت الدراسة بضرورة توعية المستثمرين بمخاطر تمهيد الدخل وضرورة توفير بيئة تدقيق ذات جودة عالية للحد من هذه الممارسات.
References used
ALBRECHT, W., and RICHARDSON, F., 1990- Income Smoothing by Economy Sector, Journal of Business and Accounting, Vol. 17, No. 5, 713-730
ALMEID, J., NETO, A., BASTIANELLO, R., and MANEQUE, E., 2012- Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM and FBOVESPA, Revista Contabilidade & Financas, Vol. 23, No. 58, 65-75
ASHARI, N., KOH, H., TAN, S., and WONG, W., 1994- Factors Affecting Income Smoothing among Listed Companies in Singapore, Accounting and Business Research, Vol. 24, No. 96, 291-301
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The aim of current research is to determine whether the earnings
management by income smoothing approach has impact on stock
returns for companies listed at Damascus Securities Exchange. The
sample includes (14) listed companies for the period fro
m the first
quarter of 2011 until the fourth quarter of 2015. Eckel method is
used to classify companies into two groups: smoother and nonsmoother
companies.
The study addressed the investments of insurance companies listed
market Damascus Securities Exchange, and its impact on the
performance of the market to know how much they contribute to the
improvement of Damascus Securities Exchange performance
through the study of the relationship between the size of the
investment represented by turnover of the shares of insurance
companies listed in Damascus Securities Exchange and Index
Damascus Securities Exchange, During the period 1-1-2010 until 31-
12-2014 in order to improve and raise the level of the insurance
sector as an important investment sectors in the national economy.
Because of the emergence of variable technological developments as a new variable
in many of the cognitive aspects such as accounting, this research comes as an attempt to
examine the relationship between the quality and approach of information pre
sentation
that disclosed electronically by shareholding companies listed in the Damascus Securities
Exchange, and those factors that are likely to affect the level of this disclosure and
approach.
The research found that the improvement in the level of this disclosure on the
Internet is getting more profits and increased indebtedness and depending on the nature of
those companies. While this disclosure is not affected by capital size and the age of those
companies.
The purpose of this study, is to explain the factors that may be able to affect the
prices of stocks in the IPO. So it could be priced at it's fair price, not less or more than it.
Which caused by the existence of asymmetric information between the
investors in the
financial market. Whereas, the asymmetric information generates adverse selection with
the investors, about the real values of the company and it's stocks in the IPO market.
This research aims to study the multiple signals, which could be used by the firm to
reduce the asymmetric information and highlight the real value of the firm and it's quality,
in Damascus Securities Exchange between (2009-2011). Some of these signals, which has
been considered in this research are: the standards of Financial and Non Financial
disclosure in it's prospectus.
The researcher reached to several results:
The Financial disclosure standards has no relation to the stock price in the Syrian
IPO market, and cannot be used as a signal to show the real value of the firm. On the other
hand Non-Financial disclosure standards could be used as a good signal to show the real
and fair price of the firms and their stocks in the IPO process.
This result could help the financial market and the firms who want to go public to
use this factors as a signal about it's quality, and for reduce the under pricing in their IPOs.
The study aimed to provide a new evidence of the importance and role of corporate
bonds to raise their effectiveness and ensuring its success and survival in the world of
business, through their ability to increase profits and maximize shareholder
wealth.
The study is a serious attempt to identify the viewpoint of the management of
shareholding corporations listed on the DSE about the impediments to launch their bond
even though of the advantages offered.
The study was applied on a clustered sample of corporations listed on the stock
exchange, according to the company sector, and the questionnaire to managers and heads
of departments, to test the study hypotheses and analyze them by using SPSS package
(Version 20), The study adopted the descriptive analytical approach. The following
conclusions were reached:
There is a relationship between shareholding corporations' awareness and
understanding of the advantages of bonds, and taking the decision by issuing them and the
fear of launching bonds being convinced of constraints. And the limitations of full
understanding of the advantages of bonds of the decision makers prevents launching of
bonds.
The study recommended the need to activate the bond market and encourage
shareholding corporations to issue bonds in particular as tax-exempt financial instrument
with the encouragement of the zero bond being suited to a wide range of investors and
savers we are witnessing currently and providing the necessary facilities and facilitate
necessary to launch bonds especially under current economics in Syria.
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