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The Effect of Corporate Internal Determinants on Stock Price Crash Risk in Listed Egyptian Companies

المصدر: مجلة المحاسبة والمراجعة
الناشر: جامعة بني سويف - كلية التجارة
المؤلف الرئيسي: Abdelfattah, Hala Abdelnaby (Author)
مؤلفين آخرين: Ali, Esraa Ali Sayed (Co-Author) , El-Shayeb, Nesma Ahmed (Co-Author)
المجلد/العدد: ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2024
الشهر: أبريل
الصفحات: 244 - 287
ISSN: 2314-4793
رقم MD: 1480880
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Stock Price Crash Risk | Corporate Social Responsibility | Corporate Governance | Egyptian Stock Exchange
رابط المحتوى:
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041 |a eng 
044 |b مصر 
100 |9 785689  |a Abdelfattah, Hala Abdelnaby  |e Author 
245 |a The Effect of Corporate Internal Determinants on Stock Price Crash Risk in Listed Egyptian Companies 
260 |b جامعة بني سويف - كلية التجارة  |c 2024  |g أبريل 
300 |a 244 - 287 
336 |a بحوث ومقالات  |b Article 
520 |b  The main aim of this paper is to investigate the effect of corporate internal determinants including corporate social responsibility (CSR) and corporate governance (CG) on stock price crash risk (SPCR). Further, it considers the moderating effect of corporate governance on the relationship between corporate social responsibility and stock price crash risk in Egypt. This research covers seven years period spanning from 2015 to 2021, including a sample of 62 Egyptian listed firms. The ordinary Least Square (OLS) regression analysis is employed to test the research hypotheses. The results of this research reveal that there is a significant curvilinear relationship between stock price crash risk and corporate social responsibility disclosure level, which means the existence of an optimal level of the Environmental and Social (ES) disclosure to minimize stock price crash risk. Further, the results indicate that there is a positive significant direct effect of corporate governance on stock price crash risk. The interaction between corporate social responsibility and corporate governance was found to have a positive effect on stock price crash risk. 
653 |a الأسواق المالية  |a أسعار الأسهم  |a حوكمة الشركات  |a إدارة المخاطر  |a مصر 
692 |b Stock Price Crash Risk  |b Corporate Social Responsibility  |b Corporate Governance  |b Egyptian Stock Exchange 
700 |9 785691  |a Ali, Esraa Ali Sayed  |e Co-Author 
700 |9 646765  |a El-Shayeb, Nesma Ahmed  |e Co-Author 
773 |4 الإدارة  |6 Management  |c 006  |e Journal Of Accounting And Auditing  |f Mağallaẗ Al-Muḥāsabaẗ wal Murāğaʿaẗ Li Itiḥād Al-Ǧāmʿiyāt Al-ʿarabiyyaẗ  |l 001  |m ع1  |o 1922  |s مجلة المحاسبة والمراجعة  |v 013  |x 2314-4793 
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