Accounting Conservatism, Information Asymmetry and Cash Holdings

  • Walid Shehata Accounting Department, Faculty of Commerce, Cairo University, Egypt
  • Ahmed Rashed Finance Department, Faculty of Commerce, Cairo University, Cairo, Egypt

Abstract

This paper focuses on explore the association between accounting conservatism and cash holding through a mediating effect of information asymmetry (IA) for Egyptian firms listed in EGX 100 within the period between 2013 -2018 through 124 firms with 703 firm-observations. The results indicates that (1) conservatism doesn’t have an enormous effect on information asymmetry, (2) information asymmetry doesn’t have a serious effect on cash holding, (3) there’s not any mediation role of information asymmetry within the relationship between conservatism and cash, (4) conservatism effect a negatively on cash holding

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Published
2021-06-14
How to Cite
SHEHATA, Walid; RASHED, Ahmed. Accounting Conservatism, Information Asymmetry and Cash Holdings. Journal of Accounting, Business and Management (JABM), [S.l.], v. 28, n. 1, p. 63-72, june 2021. ISSN 2622-2167. Available at: <http://journal.stie-mce.ac.id/index.php/jabminternational/article/view/826>. Date accessed: 23 sep. 2021. doi: https://doi.org/10.31966/jabminternational.v28i1.826.
Section
Articles