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The Impact of Transitory Losses on Firms Corporate Governance Structure
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | Mahmoud, Shereen Mohamed Abd El-Fattah (Author) |
| المجلد/العدد: | مج12, ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 275 - 298 |
| DOI: |
10.21608/JCES.2021.168714 |
| ISSN: |
2090-3782 |
| رقم MD: | 1150828 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Transitory Loss | Corporate Governance Structure | Board Composition | Ownership Structure
|
| رابط المحتوى: |
عدد مرات التحميل
12
| LEADER | 02102nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1893964 | ||
| 024 | |3 10.21608/JCES.2021.168714 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 616965 |a Mahmoud, Shereen Mohamed Abd El-Fattah |e Author | ||
| 245 | |a The Impact of Transitory Losses on Firms Corporate Governance Structure | ||
| 260 | |b جامعة قناة السويس - كلية التجارة بالاسماعيلية |c 2021 | ||
| 300 | |a 275 - 298 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This research investigates the impact of one major form of underperformance in companies, the reporting of a transitory losses, on post-changes occurring in the corporate governance structure (CG) of these companies. The research uses a combined sample of 52 firms listed in the Egyptian Stock Exchange (EGX) during the period from 2014 to 2017. A loss sample of 26 firms is matched to a profit sample of 26 firms based on industry and firm size to isolate the loss situation and control for industry characteristics. Using confirmatory factor analysis and difference-in-differences (DID) analysis, the findings indicate that there is a significant impact of the reporting of a transitory loss on changes occurring in the corporate governance structure of loss firms in the period following the loss, but these changes are not significantly different from those made by the profit firms. | ||
| 653 | |a حوكمة الشركات |a مجالس الإدارة |a إدارة الأرباح |a البورصة المصرية | ||
| 692 | |b Transitory Loss |b Corporate Governance Structure |b Board Composition |b Ownership Structure | ||
| 773 | |4 إدارة الأعمال |6 Business |c 060 |e Journal of Commercial & Environmental Studies (JCES) |f Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt Al-Tuğāriyyaẗ wa Al-Buḥūṯ Al-Bī’iyyaẗ |l 001 |m مج12, ع1 |o 0335 |s المجلة العلمية للدراسات التجارية والبيئية |v 012 |x 2090-3782 | ||
| 856 | |u 0335-012-001-060.pdf |n https://jces.journals.ekb.eg/article_168714.html | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1150828 |d 1150828 | ||
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