{"title":"股权结构、CEO二元性、审计类型、董事会独立性和三重底线对降低埃及公司财务困境的影响:基于Z-Score模型","authors":"E. Attia, E. Awad, S. Daher, Hady Abozeid","doi":"10.21608/mgsji.2023.179446.1000","DOIUrl":null,"url":null,"abstract":": The study examines the impact of CG measures on corporate failure of 55 listed companies whose shares are among Egypt's 100 most actively traded shares from (2010-2018). The results can be used to identify which specific CG mechanisms (i.e., ownership structure, CEO duality, audit type, board independence) reduce corporate failure which can in return greatly contribute to the widespread awareness and implementation of these CG practices among listed companies. Design/Methodology The research methodology relies on using appropriate empirical and statistical analysis to test research hypothesis such as descriptive statistics, correlation analysis, path analysis and multi-group analysis using structured equation model using (AMOS), and panel least square regression analysis using E-views. Data about CG, accounting variables, and corporate failure was officially provided by the Egyptian Stock Market. The analysis used Egyptian Disclosure books, Coface Egypt Finance yearbooks and company's website provided to construct datasets.","PeriodicalId":203976,"journal":{"name":"مجلة جامعة جنوب الوادى الدولية للبحوث التجارية","volume":"251 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Influence of Ownership Structure, CEO Duality, Audit Type, Board Independence and Triple Bottom Line on Reducing the Financial Distress of Egyptian Companies: Using Z-Score Model\",\"authors\":\"E. Attia, E. Awad, S. Daher, Hady Abozeid\",\"doi\":\"10.21608/mgsji.2023.179446.1000\",\"DOIUrl\":null,\"url\":null,\"abstract\":\": The study examines the impact of CG measures on corporate failure of 55 listed companies whose shares are among Egypt's 100 most actively traded shares from (2010-2018). The results can be used to identify which specific CG mechanisms (i.e., ownership structure, CEO duality, audit type, board independence) reduce corporate failure which can in return greatly contribute to the widespread awareness and implementation of these CG practices among listed companies. Design/Methodology The research methodology relies on using appropriate empirical and statistical analysis to test research hypothesis such as descriptive statistics, correlation analysis, path analysis and multi-group analysis using structured equation model using (AMOS), and panel least square regression analysis using E-views. Data about CG, accounting variables, and corporate failure was officially provided by the Egyptian Stock Market. The analysis used Egyptian Disclosure books, Coface Egypt Finance yearbooks and company's website provided to construct datasets.\",\"PeriodicalId\":203976,\"journal\":{\"name\":\"مجلة جامعة جنوب الوادى الدولية للبحوث التجارية\",\"volume\":\"251 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"مجلة جامعة جنوب الوادى الدولية للبحوث التجارية\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21608/mgsji.2023.179446.1000\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"مجلة جامعة جنوب الوادى الدولية للبحوث التجارية","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21608/mgsji.2023.179446.1000","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Influence of Ownership Structure, CEO Duality, Audit Type, Board Independence and Triple Bottom Line on Reducing the Financial Distress of Egyptian Companies: Using Z-Score Model
: The study examines the impact of CG measures on corporate failure of 55 listed companies whose shares are among Egypt's 100 most actively traded shares from (2010-2018). The results can be used to identify which specific CG mechanisms (i.e., ownership structure, CEO duality, audit type, board independence) reduce corporate failure which can in return greatly contribute to the widespread awareness and implementation of these CG practices among listed companies. Design/Methodology The research methodology relies on using appropriate empirical and statistical analysis to test research hypothesis such as descriptive statistics, correlation analysis, path analysis and multi-group analysis using structured equation model using (AMOS), and panel least square regression analysis using E-views. Data about CG, accounting variables, and corporate failure was officially provided by the Egyptian Stock Market. The analysis used Egyptian Disclosure books, Coface Egypt Finance yearbooks and company's website provided to construct datasets.