(The Impact of Adopting BSC on Earnings Quality (An Applied study on the Egyptian Banking Sector

Abstract

Nowadays, Banks are facing severe competition and challenges to cope with speedily development in bank’s markets. So, banks have to adopt a comprehensive performance management system like balanced scorecard (BSC) to be able to compete and survive. This research examined the impact of adopting balanced scorecard on earning quality. In order to achieve the research objectives a questionnaire was used and distributed randomly among the employees working in the Egyptian banking sector, with a total sample size of 290 questionnaires, data were collected and analyzed using the SPSS. The most important research result, that there is a significant relationship between using both financial and non-financial measures and increasing banks’ earnings.