"The Combined Impact of Narrative Disclosure Tone and Earnings Management on the Market Value of Stocks: An Empirical Study on Companies Listed on the Egyptian stock Exchange"

نوع المستند : المقالة الأصلية

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المستخلص

This research aimed is to examine the relationship between earnings management, narrative disclosure tone, and the market value of stocks for companies listed on the Egyptian Stock Exchange.
 The research methodology involved selecting a sample of nine firms listed on the EGX30 index between 2019 and 2023. The research variables were measured through a content analysis method that depended on secondary sources.
 Findings of the research: Both earnings management and the narrative disclosure tone have a substantial impact on the market value of stocks. The findings revealed that a corporation can effectively convey additional information regarding the market value of stock by employing both clear and conspicuous tones.
مجلة الإبـداع المحاسبي
المجلد 1، العدد 2
ديسمبر 2024
الصفحة 189-212

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