Authors :
Muhammed Azzam Abd ElMeged; Monzer Mohammad Ali Mohammed; Amr Salah Mohammed Abdullah; Hamdy Mohamed Abdelrady
Volume/Issue :
Volume 8 - 2023, Issue 7 - July
Google Scholar :
https://bit.ly/3TmGbDi
Scribd :
https://tinyurl.com/5rz52839
DOI :
https://doi.org/10.5281/zenodo.8262376
Abstract :
Purpose: This study aims to measure the effect of the
Corona virus outbreak on the quality of financial
reporting in Companies Listed on the Egyptian Stock
Exchange.
The study hypothesis states that: The first hypothesis:
there is no statistically significant relationship between
Corona virus outbreak and the quality of financial
reporting. The second hypothesis: there is statistically
significant relationship between Corona virus outbreak
and the quality of financial reporting.
Design/methodology/approach: An Analytical Study:
through the analysis of what was mentioned in books and
periodicals, which deals with measures are analytical
and that helps for obtaining information and evidence
sufficient to enable him to carry out an analytical
study for covid 19 and the quality of financial reporting?
An applied study: The study population consists of the
companies listed on the Egyptian Stock Exchange. The
study population includes 91companies on EGX 100 for
the period under study represented in 18 sectors of
various activities and to provide a good representation of
the various sectors and industries operating within the
Egyptian economy. Data was analyzed using percentage,
tables , correlation, regression techniques and with
statistical package for social science (SPSS) was used to
test the regression analysis was employed to measure the
influence of Corona virus outbreak on the quality of
financial reporting in Companies Listed on the Egyptian
Stock Exchange at 95% confidence level.
Findings: The study results and statistical show that the
quality of corporate financial reporting has been lower
during the pandemic. Specifically, companies have
engaged in greater earnings management through real
business during the pandemic. Accordingly, to the
previously mentioned results we cannot reject the null
hypothesis " there is no statistically significant
relationship between Corona virus outbreak and the
quality of financial reporting.” and the alternative
hypothesis “there is statistically significant relationship
between Corona virus outbreak and the quality of
financial reporting” is rejected.
Keywords :
Financial reporting, Earnings management, COVID-19.
Purpose: This study aims to measure the effect of the
Corona virus outbreak on the quality of financial
reporting in Companies Listed on the Egyptian Stock
Exchange.
The study hypothesis states that: The first hypothesis:
there is no statistically significant relationship between
Corona virus outbreak and the quality of financial
reporting. The second hypothesis: there is statistically
significant relationship between Corona virus outbreak
and the quality of financial reporting.
Design/methodology/approach: An Analytical Study:
through the analysis of what was mentioned in books and
periodicals, which deals with measures are analytical
and that helps for obtaining information and evidence
sufficient to enable him to carry out an analytical
study for covid 19 and the quality of financial reporting?
An applied study: The study population consists of the
companies listed on the Egyptian Stock Exchange. The
study population includes 91companies on EGX 100 for
the period under study represented in 18 sectors of
various activities and to provide a good representation of
the various sectors and industries operating within the
Egyptian economy. Data was analyzed using percentage,
tables , correlation, regression techniques and with
statistical package for social science (SPSS) was used to
test the regression analysis was employed to measure the
influence of Corona virus outbreak on the quality of
financial reporting in Companies Listed on the Egyptian
Stock Exchange at 95% confidence level.
Findings: The study results and statistical show that the
quality of corporate financial reporting has been lower
during the pandemic. Specifically, companies have
engaged in greater earnings management through real
business during the pandemic. Accordingly, to the
previously mentioned results we cannot reject the null
hypothesis " there is no statistically significant
relationship between Corona virus outbreak and the
quality of financial reporting.” and the alternative
hypothesis “there is statistically significant relationship
between Corona virus outbreak and the quality of
financial reporting” is rejected.
Keywords :
Financial reporting, Earnings management, COVID-19.
