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|3 10.21608/JCES.2019.51019
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|a eng
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|b مصر
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|9 529596
|a Ahmed, Alaa Samir
|e Author
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|a Insider Trading and Audit Opinion
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|b جامعة قناة السويس - كلية التجارة بالاسماعيلية
|c 2019
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|a 33 - 54
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|a بحوث ومقالات
|b Article
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|b This study aims to investigate the impact the abnormal insider trading had on the likelihood of firms receiving goingconcern opinions in Egypt. The study further analyzes the impact of the clients’ economic significance on this relationship. Based on a sample of financially distressed firms from 2013 to 2017, the results show that net abnormal insider sales has no impact on the likelihood of receiving going-concern report, even after controlling the presence of the clients’ economic significance.
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|a الأسواق المالية
|a التداول
|a الاستثمار
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692 |
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|b Insider Trading
|b Litigation Risk
|b Opinion Shopping
|b Going Concern Opinion
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773 |
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|4 إدارة الأعمال
|6 Business
|c 033
|e Journal of Commercial & Environmental Studies (JCES)
|f Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt Al-Tuğāriyyaẗ wa Al-Buḥūṯ Al-Bī’iyyaẗ
|l 003
|m مج10, ع3
|o 0335
|s المجلة العلمية للدراسات التجارية والبيئية
|v 010
|x 2090-3782
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856 |
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|u 0335-010-003-033.pdf
|n https://jces.journals.ekb.eg/article_51019.html
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|d y
|p y
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|a EcoLink
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|c 981585
|d 981585
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