the effect of audit committess characteristics on accounting conservatism practices for companies listed in egyptian stock market
Bibliographic record
Abstract
الملخص : يهدف هذا البحث إلى دراسة اثر خصائص لجان المراجعة على ممارسات التحفظ المحاسبي فى الشرکات المقيدة بسوق الأوراق المالية المصري. تقوم هذه الدراسة على خمس خصائص للجان المراجعة (الاستقلالية ,الخبرة المالية ، النشاط ،حجم لجان المراجعة , تعدد عضويات أعضاء لجان المراجعة)، کما يقوم الباحث بقياس التحفظ المحاسبي باستخدام نموذجين :نموذج التوقيت الغير متماثل (Khan & Watts, 2009) ونموذج الاستحقاقات(Givoly & Hayn, 2000). هذا وتتکون عينة الدراسة من 41 شرکة من الشرکات المقيدة بسوق الأوراق المالية المصري وذلک لفترة خمس سنوات من 2009 وحتى 2013، بحيث تقوم هذه الدراسة على تحليل الانحدار وذلک باستخدام برنامج SPSS. وفيما يتعلق بالنتائج، فقد أظهرت الدراسة وجود علاقة موجبة ذات دلاله معنوية بين کلا من استقلالية ونشاط لجان المراجعة وبين التحفظ المحاسبي وذلک وفقا لکلا النموذجين (نموذج التوقيت غير المتماثل ونموذج الاستحقاقات). بينما أظهرت النتائج وجود علاقة موجبة بين الخبرة المالية للجان المراجعة وبين ممارسات التحفظ المحاسبي باستخدام نموذج التوقيت الغير متماثل فقط. وفيما يتعلق بحجم لجان المراجعة وتعدد عضويات أعضاء اللجان, فقد أظهرت النتائج عدم وجود علاقة تربط بين هذه المتغيرات وبين التحفظ المحاسبي. ووفقا لهذه النتائج فان هذا البحث يدعم العلاقة التکاملية بين حوکمة الشرکات والممثلة في خصائص لجان المراجعة وبين ممارسات التحفظ المحاسبي ، والتي يمکن تفسيرها من خلال دعم الدور الحوکمى للتحفظ المحاسبي. Abstract : This study examines the relationship between audit committees governance role and accounting conservatism. Five audit committee characteristics have been examined including (independence, financial expertise, size, diligence and members' multiple directorships). Conservatism has been measured using two models, the asymmetric timeliness measure (Khan &Watts, 2009) and the accrual based measured (Givoly & Hayn, 2000). The study sample consists of 41 Egyptian listed companies of the most active 50 companies over a time period of five years from 2009 to 2013. The study depends on multiple linear regression analysis using the SPSS software. The study results have shown that audit committees independence and diligence are positively associated with accounting conservatism whether measured by the asymmetric timeliness model or the accrual based one. The audit committee financial expertise also show a significant positive association but only with the asymmetric timeliness measure. Both the audit committee size and members multiple directorships doesn't show a significant relationship with accounting conservatism through both models. The study results support the complementary relationship between audit committee characteristics and conservatism, and provide evidence regarding the governance explanation of accounting conservatism in the Egyptian context.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.008 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".