The Impact of Family Involvement on the Relationship between COVID-19 Disclosure and Stock Price Crash Risk: Evidence from Egypt | ||||
| المجلة المصرية للدراسات التجارية | ||||
| Volume 48, Issue 2, April 2024, Page 314-345 PDF (646.49 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/alat.2024.351583 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
| Mosa Abdelgelil Amin1; Dina kamal Abdelsalam Ali Hassan2 | ||||
| 1Lecturer in Accounting, Faculty of Commerce, Mansoura University | ||||
| 2Associate Professor in Accounting, Faculty of Commerce, Kafr Elsheikh University | ||||
| Abstract | ||||
| This study aimed to examine the relationship between COVID-19 disclosure and stock price crash risk and the moderating role of family involvement in ownership and board. Using a sample of 114 observations for non-financial listed firms on the EGX100 EWI during the Corona pandemic 2020-2021, the results indicated that there is an insignificant relationship between COVID-19 disclosure and stock price crash risk. Concerning the moderating role of family involvement, the results indicated that family involvement in ownership and board negatively moderates the relationship between COVID-19 disclosure and stock price crash risk. | ||||
| Keywords | ||||
| Keywords: COVID-19 disclosure; stock price crash risk; family involvement in ownership; family involvement in the board | ||||
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