The research Objective to study and analyze the effect of the abnormally long audit report lags on the stock price crash risk, In light of two intermediate variables: external auditor opinion type and the restatements, and a set of control variables, applied to a sample of Egyptian Corporation registered on the Egyptian Stock Exchange, and to achieve the research Objective, two measures were used to measure the stock price crash risk, namely the negative conditional skewness and the down-to-up volatility measure. The Abnormally long audit report lags also measured by two measures, one of which is related The period between a company's fiscal year-end and the audit report date, while the other is related to dividing that period into two groups, which are the lowest and largest of the mean number of days. The study provides evidence from the Egyptian environment, and it relied on companies that work in the field of food and tobacco, for a number of ( 22) companies for the period from 2014 until 2018 (1980 observations). The study concluded that the stock price crash risk is positively and significantly affected by the abnormally long audit report lags, the external auditor opinion type, and the restatements. There is also a significant effect of the joint effect between these variables. An additional analysis and sensitivity analysis was carried out to verify the accuracy of the results reached through the use of alternative measures for either variables or type of statistical method, and the results of these analyzes showed the validity of the basic results of the research, and acceptance of the validity of the research hypotheses. The research results have implications for researchers because it expands the accounting literature related to audit report lags and stock price crash risk, as well as legislative bodies to consider the appropriateness of the financial statements deadline, as well as regulatory bodies to consider the current accounting standards, and the negative economic effects on Investors.

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This research aims to examine the effect of the company's management practicing earning management methods through intentional misclassify of revenue and expense items in the income statement(classification shifting) on the operating income Quality by applying to a sample of corporation companies registered on the Egyptian Stock Exchange during the period from 2012 to 2018, and to achieve study goal, The researcher depend on two models, one of which links the intentional misclassifying of expenses items in the income statement and its implication on the operating income quality. The researcher adopted the proposed model in a study (McVay, 2006), which is one of the most common models in accounting literature in the field of intentional misclassifying of expenses items in the income statement, and it is considered the first study that presented an applied evidence to reclassifying the of expenses items in the income statement in the context of American companies, and the second model link between the intentional misclassifying of revenue items in the income statement and its implications on the operational income quality, and the researcher adopted the proposed model in a study (Malikov, et al., 2018).The importance of the study is that it provides an imperial evidence from the Egyptian business environment, as the researcher relied on companies operating in the real estate sector, for sample of (19) companies, for the period from 2012 to 2018 (133 observations), and the researcher concluded that there is evidence from the field of the environment Egyptian business on these companies' practices of earning management by managing the items of operating expenses and including them in non-operating expenses as well as managing the presentation of non-operating revenue items and their inclusion in operating revenues with the aim of inflating operating income, which adversely affected ‫محمود‬ ‫العيسوي‬ ‫الحميد‬ ‫عبد‬ ‫د/‬ .............. ‫بنود‬ ‫عرض‬ ‫إدارة‬ ‫خالل‬ ‫من‬ ‫األرباح‬ ‫إدارة‬ ‫ممارسات‬ ‫أثر‬ 3 the quality of operating income. The researcher believes that this study is one of the first studies at the level of the Arab world -within the limits of the researcher's knowledge -that dealt with the relationship between intentional misclassifying of income statement items and operating income quality.The results of this study have implications for the professional bodies responsible for setting accounting standards as well as supervisory and oversight bodies for Egyptian companies, whereby artificially inflating operational income affects investment decisions and thus resource allocation decisions.

No abstract