Accounting Disclosure Tone and Conservative Debt Policy Empirical Study on the Egyptian Companies Listed in Stock Exchange

The research aims to study the relation between accounting disclosure tone (Positive tone – Negative tone – Net tone) and conservative debt policy (the low-leverage puzzle). The study investigates hypotheses on a sample of 60 Egyptian firms listed in Stock Exchange in the period (2013-2019). Using c...

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Hlavní autor:	Asmaa ibrahim Abd el rehim
Médium:	Artigo
Jazyk:	Árabe
Vydáno:	Damietta University, Faculty of Commerce 2021-02-01
Edice:	المجلة العلمية للدراسات والبحوث المالية والتجارية
Témata:	Accounting Disclosure Tone conservative debt policy - content analysis - Positive tone Negative tone Net tone
On-line přístup:	https://cfdj.journals.ekb.eg/article_146715_43169f630af7815e1981a682afa99af3.pdf
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