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تقييم أثر الضائقة المالية للشركات على جودة التقارير المالية وقابليتها للمقارنة: دليل تطبيقي من البيئة المصرية
References:
48
Abstract
This study examines the impact of financial distress on the quality and comparability of financial statements.Eighty-three non-financial firms from 7 sectors listed on the Egyptian Stock Exchange were sampled, with 415 balanced observations covering 2018 to 2022.Financial distress is computed based on the model of Altman (1968).Earnings management indicators of Jones (1991) and Dechow et al. (1995...
Keywords
2023
Article
Open Access
تقييم أثر الضائقة المالية للشركات على جودة التقارير المالية وقابليتها للمقارنة: دليل تطبيقي من البيئة المصرية
References:
48
Abstract
This study examines the impact of financial distress on the quality and comparability of financial statements.Eighty-three non-financial firms from 7 sectors listed on the Egyptian Stock Exchange were sampled, with 415 balanced observations covering 2018 to 2022.Financial distress is computed based on the model of Altman (1968).Earnings management indicators of Jones (1991) and Dechow et al. (1995...
Keywords
2023
Article
Open Access