الفهرس | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص The study aims at measuring the relationship between the tax services provided by the external auditor and the accounting profits management operations and their impact on the market value of the shares traded on the Egyptian stock exchange by conducting an applied study for companies listed on the Egyptian Stock Exchange. The sample of the study included a time series of 5years from 2013-2017 The researcher also used two years earlier for the years of study to 27 companies from the society of the study, thus the number of views used in the study is 81 views. The study found that there was a non-linear relationship between the tax services provided by the external auditor and the accounting profit management operations. There was also a significant correlation between the market value of the shares and the tax services provided by the external auditor. The study recommended the need to consider the inclusion of controls and review of the rules used for some accounting policies or the elimination of some of them to reduce the practices of management of accounting profits. |