الفهرس 
Title : Examining the Relationship between Intellectual Capital, Earnings Quality and Financial Performance of Egyptian Listed Companies: Empirical Study
AbstractOnly 14 pages are availabe for public view
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Abstract
The main objective is to investigate the relationship between intellectual capital and the reported earnings quality with the aim of improving the financial performance of the Egyptian listed companies. The current study is conducted among 46 listed companies in EGX (100) for a period from 2014 to 2018. Intellectual capital is measured using the Value Added Intellectual Capital (VAIC) model. As well, earnings quality is measured using the Modified Jones Model to detect the earnings management level while; the financial performance is measured using the return on assets (ROA). The results reveal that the interaction between intellectual capital and earnings quality positively improves the financial performance. Therefore, the intellectual capital information restricts the managers’ manipulations in the reported earnings so; earnings quality is enhanced. Accordingly, the financial reports become more accurately representative for all the companies{u2019} resources consequently; the stakeholders will be able to analyze the companies’ financial positions based on the accurate reported earnings therefore, the level of investments will be increased and the financial performance will be enhanced