%0 Journal Article
%T The Impact of Accounting Conservatism on Corporate Performance Indicators in Egypt | El-Habashy | International Journal of Business and Management | CCSE
%A Hanaa El-Habashy
%J Home | International Journal of Business and Management | CCSE
%D 2019
%R 10.5539/ijbm.v14n10p1
%X This study aims to investigate the impact of conservative accounting on corporate performance indicators of Egyptian firms. A sample of balanced data for the 40 most active non-financial companies was collected in the period 2009-2014 to test hypotheses. Panel regression models were used for data analysis. Givoly & Hayn (2000) indicator is used as a benchmark for measuring accounting conservatism. The corporate performance indicators used in this study are return-on-assets (ROA) and return on equity (ROE) representing accounting performance measures, as well as Tobin¡¯s Q which measures market performance. The results of the research show that accounting conservatism has a significant positive impact on corporate performance indicators. This reflects the positive effect of corporate performance on shareholders that leads to a strong corporate financial position. To the best of our knowledge, no study has been conducted in Egypt as an emerging economy
%U http://www.ccsenet.org/journal/index.php/ijbm/article/view/0/40644