The current study aims to answer the question, "Is Accounting Earnings Quality the nexus between Geopolitical Risk Disclosure and Dividend Policies?" The study's methodology was based on a sample of listed Egyptian firms on the Egyptian Stock Exchange 2018 -2023. Using modern statistical programs (SPSS-AMOS), the current study concluded that regression model to (H1) was tested at a significance level of 5% significant (F-value = 7.824; P-value = 0.000, which is less than α = 0.05). The evidence indicates that the independent variable, geopolitical risks disclosure (GPR), accounts for 11.2% of the variations in dividend policies (DP). Additionally, the results indicate a negative and significant relationship between geopolitical risk (GPR) and dividend policies (DP).Furthermore, the regression model (H2) was tested at a significance level of 5% .The value and significance of the model reached (F-Value = 9.008; P-Value = 0.000 < α = 0.05), which means the Moderator variable (earning quality) impacts the relation between independent variable (GPR) and dependent variable (DP). The uniqueness and value of this study come from showing stakeholders how geopolitical risk affects dividend policy and the quality of earnings in Egypt, especially after recent geopolitical tensions and their possible effects on financial markets..
ابو العلا, محمد ابراهيم المرسى, عبد الحميد, رباب حمدى جميل, & متولى, مصطفى زكى حسين. (2025). Geopolitical Risk Disclosure& Dividend Policies, is Accounting Earnings Quality the nexus? Evidence from listed Egyptian Firms. المجلة العلمية للبحوث التجارية (جامعة المنوفية), 58(3), 37-68. doi: 10.21608/sjsc.2025.373171.1577
MLA
محمد ابراهيم المرسى ابو العلا; رباب حمدى جميل عبد الحميد; مصطفى زكى حسين متولى. "Geopolitical Risk Disclosure& Dividend Policies, is Accounting Earnings Quality the nexus? Evidence from listed Egyptian Firms", المجلة العلمية للبحوث التجارية (جامعة المنوفية), 58, 3, 2025, 37-68. doi: 10.21608/sjsc.2025.373171.1577
HARVARD
ابو العلا, محمد ابراهيم المرسى, عبد الحميد, رباب حمدى جميل, متولى, مصطفى زكى حسين. (2025). 'Geopolitical Risk Disclosure& Dividend Policies, is Accounting Earnings Quality the nexus? Evidence from listed Egyptian Firms', المجلة العلمية للبحوث التجارية (جامعة المنوفية), 58(3), pp. 37-68. doi: 10.21608/sjsc.2025.373171.1577
VANCOUVER
ابو العلا, محمد ابراهيم المرسى, عبد الحميد, رباب حمدى جميل, متولى, مصطفى زكى حسين. Geopolitical Risk Disclosure& Dividend Policies, is Accounting Earnings Quality the nexus? Evidence from listed Egyptian Firms. المجلة العلمية للبحوث التجارية (جامعة المنوفية), 2025; 58(3): 37-68. doi: 10.21608/sjsc.2025.373171.1577
', './data/sjsc/coversheet/cover_ar.jpg'))
مشاهدة على SCiNiTO