The impact of the nature of ownership and the operational characteristics of companies at the level of accounting reservation in financial statements. A comparative applied study on family and non-family businesses listed on the Egyptian Stock Exchange.

Document Type : Original Article

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Accounting department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

  This research aims to study and test the effect of ownership nature and operational Characteristics of firms that includes Firm Size, Leverage, Nondiscretionary Accruals and the Rate of Return on the Assets on the hand, on the level of the accounting conservatism on the other hand. In order to achieve this aim we depended on conducting Comparative empirical study on a sample of listed family firms with Egyptian stock exchange and other sample of non-family firms listed of the Egyptian stock exchange.The study concluded to there is no significant difference in the level of conservatism between family firms and non-family firms. The study also found that firm size of family firms was smaller than firm size of non-family firms, the Rate of Return on Assets of family firms was larger than non-family firms and other operational characteristics had no difference in both family firms and non-family firms. As well as the Rate of Return on assets positively effect on the level of conservatism of family firms differ from non-family firms, and the effect of other characteristics did not differ in both family firms and non-family firms

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