Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange
The research aimed to study and test the effect of Operational Cash flows as a moderating variable on the relationship between financial reporting quality and investment efficiency, by applying it to a sample of companies listed on the Egyptian Stock Exchange from 2015 to 2018. The research found that there is a significant decrease in financial reporting quality of companies listed on the Egyptian Stock Exchange, which means a decrease in the supervisory role of financial reporting quality on investment decisions taken by managers and a decrease in their role in reducing the asymmetry of information between managers and stakeholders. And the existence of a non-significant inverse relationship between financial reporting quality and investment efficiency. Research indicates that there is no effect of the operating cash flow ratio on the relationship between financial reporting quality and investment efficiency.
Shehata, S. E., Elserafy, A. A., & yousef, D. A. M. (2021). Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange. Alexandria Journal of Accounting Research, 5(1), 1-46. doi: 10.21608/aljalexu.2021.161250
MLA
shehata Elsayed Shehata; Asmaa Ahmed Elserafy; Doaa Ahmed MaHMOUD yousef. "Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange". Alexandria Journal of Accounting Research, 5, 1, 2021, 1-46. doi: 10.21608/aljalexu.2021.161250
HARVARD
Shehata, S. E., Elserafy, A. A., yousef, D. A. M. (2021). 'Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange', Alexandria Journal of Accounting Research, 5(1), pp. 1-46. doi: 10.21608/aljalexu.2021.161250
VANCOUVER
Shehata, S. E., Elserafy, A. A., yousef, D. A. M. Operational Cash Flows as aModerating Variable on the Relationship between Financial Reporting Quality and Investment Efficiency - An Applied Study in Companies Listed on the Egyptian Stock Exchange. Alexandria Journal of Accounting Research, 2021; 5(1): 1-46. doi: 10.21608/aljalexu.2021.161250
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