Document Details

Document Type : Thesis 
Document Title :
“THE DEGREE OF SYSTEMATIC RISK OF PROPERTY RIGHTS AND THEIR RELATIONSHIP TO ACCOUNTING VARIABLES“ AN EMPIRICAL STUDY OF SAUDI COMPANIES
" درجة المخاطرة المنتظمة لحقوق الملكية وعلاقتها بالمتغيرات المحاسبية : دراسة تطبيقية على الشركات المساهمة السعودية "
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : The purpose of this study is to show the effect of the accounting variables on the degree of systematic risk of ownership rights based on Beta. In order to achieve that, the following variables have been studied: Operating leverage - Financial leverage - and the effect between them - Market value - Interest Coverage - Net Cash Provided by Operating Activities - And The difference between the rate of Return on Assets & Return on Equity. The research in this study included Saudi joint stock companies that being traded on the Saudi stock market for all sectors, except for the banking and insurance sectors, from 2008 to 2012. In order to calculate the annually beta values, daily stock returns and stock market index returns data are being used. Also, the accounting information disclosed in the financial statements is used to extract the variables of the study. The data has been processed and analyzed statically using SPSS. The statistical results indicated that there is a statistically significant relationship between the degree of systematic risks of ownership rights and the accounting variables during the year 2010, where it was found that the degree of financial leverage has a statistical significance in the interpretation of the beta value with a rate of 11.1%, while all other remaining variables doesn’t have a statistically significant in that year. .It has also been found that there is no effect of the accounting variables on the degree of systematic risks of ownership rights during the remaining years of study. 
Supervisor : PhD. Abdulatif Basheikh 
Thesis Type : Master Thesis 
Publishing Year : 1439 AH
2018 AD 
Added Date : Thursday, July 12, 2018 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
منال جبرير حداديHaddad, Manal JibreerResearcherMaster 

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