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Incertitude politique et déclaration des risques

Incertitude politique et déclaration des risques

          
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About the Book

La divulgation des risques par les entreprises (CRD) a récemment fait l'objet d'une attention considérable, en particulier après les faillites d'entreprises et les scandales comptables survenus aux États-Unis en 2000 et la crise financière mondiale de 2007-2009. Cette étude cherche à explorer la nature des informations sur les risques fournies par les entreprises égyptiennes cotées en bourse dans leurs rapports annuels. Elle étudie également les déterminants de la divulgation des risques en examinant la relation entre le niveau de CRD et les caractéristiques propres à l'entreprise, à savoir la taille de l'entreprise, le type de secteur, la rentabilité, la cotation croisée et le montant des réserves. Une analyse de contenu des rapports annuels de 31 sociétés non financières cotées en bourse a été réalisée pour répondre aux questions de recherche en lisant les rapports annuels et en codant les phrases qui révèlent des informations sur les risques. 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.


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Product Details
  • ISBN-13: 9786206636458
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 84
  • Spine Width: 5 mm
  • Weight: 136 gr
  • ISBN-10: 6206636453
  • Publisher Date: 05 Nov 2023
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Sub Title: L'exemple de l'Égypte
  • Width: 152 mm


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