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Keywords: Leverage
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Journal Articles
Profit, cash flow, and leverage: the case of ASEAN stock market performance during the COVID-19 pandemic
Available to Purchase
Journal of Accounting in Emerging Economies (2023) 13 (5): 898–921.
Published: 17 October 2022
...-sectional analysis to analyse whether the accounting fundamentals, specifically profitability, cash flow, and leverage, are associated with the CAR. This cross-sectional study involves 1,720 firms that are incorporated in the ASEAN countries. Findings This analysis indicates that, on average, ASEAN...
Journal Articles
Audit report qualification/modification: Impact of financial variables in Tunisia
Available to Purchase
Journal of Accounting in Emerging Economies (2017) 7 (4): 468–485.
Published: 06 November 2017
...Hanen Moalla Purpose The purpose of this paper is to investigate the influence of financial variables and especially profitability, loss in current year, loss in previous year, leverage and liquidity in predicting audit report qualifications (qualified audit opinion) and audit report modifications...
