دراسة واختبار العلاقة بین معدل النمو المستدام والأداء المالى والتشغیلى للشركات غیر المالیة المقیدة بالبورصة المصریة- من منظور محاسبى

Abstract

The research aims to study and test the relationship between Sustainability Growth Rate and Fianacial Operational Performance, in a Sample Non-Financial Companies Listed in the Egyptian Stock Exchange (EGX) during the period from 2017 to 2021.The results of Fundamental Analysis concluded the existence of positive significant effect of Sustainability Growth Rate on financial and operational performance. Furthermore, there are a significant effect of Audit Firm Size, Auditor Gender, and COVID-19, as Moderator variables, in this regard. And, The Best Processing Methods for Additional Variables, as a Moderator Variable Comparing with as a control Variable in this regard.As well as, there is positive effect of Size Firm and there is a non-significant effect of other Additional Variables (Board size, Board Gender), in side, together, on the financial and operational and performance, in another side, this indicates to the necessity and needed to include the Additional variable in this regard.As for the results of other Analyses, there are positive significant effect of Sustainability Growth Rate (SGR), in side, on some indicators of Operational and Finnacial Performance (specifically; LEV, AE, EPS, BVS), in another side. In addition to, there are negative effect of SGR on LEV and liquidity. This supports the positive impact of the sustainable growth rate on the financial and operational performance indicators, whether singly or combined. Finally, there is a vital role of financial and operational performance on Sustainability Growth Rate in the Egyptian business and professional environment.