أثر طبيعة الملكية ( عائلية /غير عائلية) علي العلاقة بين القدرة الإدارية وتوقيت نشر التقارير المالية – دراسة تطبيقية علي الشركات المقيدة بالبورصة المصرية

Abstract

The primary objective of this research is to study and investigate The Impact of Managerial ability on timeliness of financial reports. And how this relation is influenced by the nature of Companies ownership(family / non-family) as moderating variables. to achieve the aim of the research an empirical study was conducted on a sample of non-financial firms listed in the Egyptian stock exchange between 2016 and 2022. the empirical study shows that Managerial ability has a significant negative effect on the timeliness of financial reports of the Egyptian firms. The research also reveals an a significant effect of the nature of Companies ownership(family / non-family) as moderating variables on this relation.