Measuring the Effect of The CEO's Power on the Relationship between the Cash Flows Volatility and Accounting Earnings Predictability: An Empirical Study on Firms Listed on the Egyptian Stock Exchange

Research objective: the study aimed to analyze and test the extent of the impact of cash flow volatility on accounting
Research objective: the study aimed to analyze and test the extent of the effect of cash flow volatility on accounting earnings predictability, and the impact of the determinants of executive directors’ power represented by: The length of time that executives tenure in their positions, the managerial ownership of executives, and the narcissism of executives on this relationship of firms listed on the Egyptian Stock Exchange.
Research methodology:The study relied on the descriptive and analytical approach, which combines both theoretical analysis of the most important various literatures related to the research topic, and also conducting an emprical study that targeted a sample consisting of (55) firms listed on the Egyptian Stock Exchange during the period from 2018 to 2023, for a number of (275) observations, The researchers relied on the content analysis approach to examine the actual historical data in the annual financial statements to test the research hypotheses, using two statistical methods represented by the Pearson correlation coefficient and multiple regression models.
Research results: The results of the empirical study indicate: First: The cash flows volatility negatively and significantly affects the accounting earning predetability for firms listed on the Egyptian Stock Exchange.Second:CEOs tenure in their positions positively and significantly affects the relationship between cash flows volatility and the accounting earning predetability.Third:Managerial ownership of executives positively and significantly affects the relationship between cash flows volatility and the accounting earning predetability.Fourth:There is insignificant effect of the narcissism of executives on the relationship between cash flow volatility and the accounting earning predetability.
 Originality and value: The scientific addition to the research appears in the attempt to contribute to the the cognitive construction of one of the topics that has received great attention in the global business environment, which is the issue of the effect of cash flows volatility on the accounting earning predetability with the aim of enhancing the financial health of firms and ensuring their sustainable survival. This research is also a continuation of research related to financial markets and improving the financial performance of firms, and thus all firms in emerging financial markets can benefit from its results in achieving their competitive advantage.