تقييم أثر الضائقة المالية للشركات على جودة التقارير المالية وقابليتها للمقارنة: دليل تطبيقي من البيئة المصرية
السيد عيد محمد عيد,
إبراهيم عبد المجيد القليطى,
هناء عبد القادر الحبشي
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) are used as an inverse proxy for the financial reporting quality. The study followed the experimental measur… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.