This research aims to study and test the impact of financial distress on Management's Opportunistic Behavior in income tax accounts and how different this influential relationship according to Firms' operational characteristics and Perceived audit quality. An empirical study on non-financial Egyptian Listed Firms from 2007 to 2016 was used. The results support a negative effect of financial distress on Opportunistic Behavior, and significant differences in the relationship according to Leverage, Corporate Governance and Perceived audit quality, but the results don’t support significant differences according to Firm size and current financial statements' Opportunistic Behavior.
Said, S. M., & Ali, A. E. N. (2021). The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms. Alexandria Journal of Accounting Research, 5(2), 60-121. doi: 10.21608/aljalexu.2021.186526
MLA
Shimaa Mohamed Said; Abd Elwahab Nasr Ali. "The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms". Alexandria Journal of Accounting Research, 5, 2, 2021, 60-121. doi: 10.21608/aljalexu.2021.186526
HARVARD
Said, S. M., Ali, A. E. N. (2021). 'The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms', Alexandria Journal of Accounting Research, 5(2), pp. 60-121. doi: 10.21608/aljalexu.2021.186526
VANCOUVER
Said, S. M., Ali, A. E. N. The Effect of Firms̕ Financial Distress on Opportunistic Behavior in Income Tax Accounts: An Empirical Study on Non - Financial Egyptian Listed Firms. Alexandria Journal of Accounting Research, 2021; 5(2): 60-121. doi: 10.21608/aljalexu.2021.186526
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