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Incertitude politique et déclaration des risques: Données de l'Égypte

Incertitude politique et déclaration des risques: Données de l'Égypte

          
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About the Book

La divulgation des risques des entreprises (CRD) a récemment fait l'objet d'une attention considérable, notamment après les faillites d'entreprises et les scandales comptables aux États-Unis en 2000 et la crise financière mondiale de 2007-2009. Cette étude vise à explorer la nature des informations sur les risques fournies par les entreprises égyptiennes cotées en bourse dans leurs rapports annuels pendant la révolution égyptienne de 2011 et l'incertitude politique. L'étude s'intéresse également aux déterminants de la divulgation des risques en examinant la relation entre le niveau de DRC et les caractéristiques spécifiques à l'entreprise, à savoir la taille de l'entreprise, le type d'industrie, la rentabilité, la cotation croisée et le montant des réserves. L'étude a révélé que les entreprises ont tendance à divulguer davantage d'informations monétaires, futures et bonnes sur les risques auxquels elles sont exposées. Les résultats montrent également une relation positive et significative entre la taille de l'entreprise et le niveau de CRD. D'autre part, les résultats démontrent qu'il existe une relation positive mais non significative entre l'étendue du CRD et le type d'industrie, la rentabilité et la cotation croisée. De plus, l'étude a trouvé une relation négative et non significative entre les réserves des entreprises et le niveau de CRD.


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Product Details
  • ISBN-13: 9786205732571
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 96
  • Spine Width: 6 mm
  • Weight: 149 gr
  • ISBN-10: 6205732572
  • Publisher Date: 27 Feb 2023
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Sub Title: Données de l'Égypte
  • Width: 152 mm


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