Alexandria Journal of Accounting Research

Author Index

A

Abdelazim, Samir Ibrahim Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
Abd Elbaky, Hussin sayed hassan Factors affecting taxpayers' satisfaction with the electronic tax invoice system in Egypt “A field study” [Volume 6, Issue 3, 2022, Pages 227-278]
Abd Elhamid, Eslam Mohamed Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
Abd El Karim, Sofyan Azer The Effect of Using Information Technology on Internal Audit Efficiency in Iraqi Governmental Units- an Experimental Study [Volume 6, Issue 3, 2022, Pages 407-449]
Abd El Motelb, Shimaa Abou El Maaty Benefiting from international accounting education standards In achieving the quality of educational life in faculties of commerce in Egypt [Volume 6, Issue 3, 2022, Pages 383-406]
Abd ElRahim, Mohamed yonis The Role of Expansion in the Disclosure of Accounting Estimates in Limiting Ambiguity of Financial Reports [Volume 6, Issue 3, 2022, Pages 349-396]
Abd El Razik, Sahar Mostafa Mohamed Developing Accounting and Auditing Science Curricula in Egyptian Universities in Light of the Fourth Industrial Revolution IR4 Propsed Model [Volume 6, Issue 3, 2022, Pages 253-306]
Abd El Razik, Sahar Mostafa Mohamed Digital skills of internal auditor are a mechanism to Achieve Institutional Excellence in Governmental Units [Volume 6, Issue 3, 2022, Pages 1-80]
Abdollah, Reem Ahmed Ibrahim The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
Abdou, Eman Mohamed Elsaied salama The Impact of Internal Accounting Information Quality and Product market competition on Cash Holdings, and the Role of Firm Diversification: An Applied Study [Volume 6, Issue 3, 2022, Pages 197-252]
Abdou elfar, mohamed Ibrahim The Relationship between the Corporate Financial Constraints and Auditor’s Fees in light of the Moderating Role of Cash Holdings and the board Characteristics: An Empirical Study on Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 261-334]
Abdullah, Amr Salah The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
Abou Elela, Osama Magdy Foad Determinants of the Relationship between Audit Client’s Recognition of Digital Assets and Auditor's Judgment Quality on the Level of Inherent Risk of these Assets: An Experimental Study [Volume 6, Issue 3, 2022, Pages 1-66]
Ali, Aida Mohamed Mostafa The Relationship between the Comparability of Financial Statements and Audit Fees: The Modified Role of the Auditor’s and his Client’s Characteristics: Evidence from Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 405-462]
Ali, Aida Mohamed Mostafa The Relationship between the Perceived Audit Quality and and Readability of the Auditor's Report on the Annual Financial Statement Audit :Evidence from non- Financial Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 365-416]
Ali, Arafat Hamdy Abdel Naim Ali The Impact of Corporate Efficiency and Earning Volatilety on the Relationship between Stock Liquidity and Cost of Ownership - Applying to Companies Listed in the Saudi Market [Volume 6, Issue 3, 2022, Pages 201-258]
Ali, Elsayed Gamal Mohamed Relationship of Earnings Management to Information Asymmetry: is there an Impact of Financial Analyst Coverage? An Empirical Study" [Volume 6, Issue 1, 2022, Pages 371-436]
Ali, Mahmoud Ahmed Ahmed The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
Ali, Monzer Mohammed The Effect of Activating Artificial Intelligence techniques on Enhancing Internal Auditing Activities " Field Study " [Volume 6, Issue 3, 2022, Pages 1-40]
Ali, noha Mohamed Zaky Mohamed The Relationship between Readability of Financial Reports and Audit Report Lag: Evidence from Non- Financial Listed Companies on Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 171-232]
Ali, noha Mohamed Zaky Mohamed Studying and testing The Relationship between Sustainability Growth Rate and Financial and operational performance for Non- Financial Listed Companies on Egyptian Stock Exchange- an Accounting Perspective [Volume 6, Issue 3, 2022, Pages 513-587]
Ali, Saleh Ali Saleh The Impact of disclosure of Cybersecurity Risk Management Report on the Investment Decision in Companies listed on the Egyptian Stock Exchange: Experimental Study [Volume 6, Issue 3, 2022, Pages 1-48]
Almarji, Mohammad Talaq Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
Amin, Rehab Adel Salah El din Sticky Cost: a reference study in the accounting literature in the Egyptian environment from (1994 to 2021) [Volume 6, Issue 3, 2022, Pages 49-126]
Arfa, Nasr Taha Hassan The Impact of Disclosure of Capital Adequacy and Financial Risks on the Liquidity Creation in the Light of Governance and Income Diversity: An Empirical Study on Saudi Banks [Volume 6, Issue 1, 2022, Pages 111-154]
Assaf, Sawsan Fawzy Mohamed Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
Attia, Sara Hamdy The Moderating Effect of The Degree of Auditor's Industrial Specialization on The Relationship between His Audit Fees and his Professional Judgement Accuracy Regarding Going Concern: An Empirical Study on Listed Non-Financial Companies in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 291-334]
Azam, Mohsen Ebied Abd El Ghafar The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]

B

Bakr, Mahmoud Farag Analysis of the Impact of Disclosure and Transparency as A Principle of Governance Over Earnings Management “An Applied Study on The Commercial Banking Sector” [Volume 6, Issue 3, 2022, Pages 589-632]
Baqader, Saleh Mohammed Student Perceptions of Teaching Quality in Face-to-Face and Online Accounting Courses, During the COVID-19 Pandemic in Saudi Arabia [Volume 6, Issue 2, 2022, Pages 85-102]
Baroma, Bassam Samir The Relationship between forward-looking disclosure and performance-related variables in the annual reports of listed Egyptian firms [Volume 6, Issue 2, 2022, Pages 1-40]
Basiony, Marwa Mohamed Maher The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
Bek-heit, Mohamed Bahaa El Din World Governance Indicators and Corporate Profitability in the MENA Economies [Volume 6, Issue 3, 2022, Pages 35-56]
Bek-heit, Mohamed Bahaa El Din World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries [Volume 6, Issue 3, 2022, Pages 125-148]
Brek, Doaa Ahmed Said Fares Efficiency of Intellectual Capital in the Financial Sector "Empirical Study on Egyptian Banks" [Volume 6, Issue 2, 2022, Pages 209-260]

E

Eid, Rabea Fatoh Mohamed Studying and testing the impact of Financial Reporting’s Quality on Investment Opportunities In companies listed on the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 633-682]
Eissa, Hoda Auditors’ perceptions of the continuous auditing role in mitigating audit risks in Egypt during the Corona pandemic – An Experimental Investigation [Volume 6, Issue 3, 2022, Pages 1-68]
El Ahmady, Bassam The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
El Baz, Maged Mostafa Ali The Impact of Political Connections on Forward-Looking Information Disclosure and its reflection on the efficiency of investment decisions: An Empirical Study on Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 141-200]
Eldawayaty, Dalida Mohamed Adel The effect of tax avoidance and firm’s life cycle on cash holdings: Evidence from Egyptian stock market [Volume 6, Issue 3, 2022, Pages 69-124]
Elewa, May Mahmoud Using Altman Z-Score Models for Predicting Financial Distress for Companies – The Case of Egypt panel data analysis [Volume 6, Issue 1, 2022, Pages 1-28]
ElFalah, Fatma Moftah Khalil Opportunities and challenges of adopting cloud accounting in Al-Madar and Libyana Telecom Companies: field Study [Volume 6, Issue 3, 2022, Pages 81-104]
Elgably, Walid Samir Abdelazim The impact of integration between COBIT5 dimensions and internal control components according to the COSO framework on reducing cloud accounting risks A field guide from the Egyptian telecom companies [Volume 6, Issue 3, 2022, Pages 127-226]
Elghandor, Mohamed Mostafa The impact of developing the information environment of the government financial management information system on the effectiveness of planning and control in government units - a field study [Volume 6, Issue 1, 2022, Pages 335-404]
El Hadad, Rasha Mohamed Hamdy The Impact of Applying Digital Transformation on Internal Audit and Financial Inclusion Achievement – A Survey Study in Egyptian Banks [Volume 6, Issue 3, 2022, Pages 653-703]
Elhamy, Mohamed Ali The Impact of Facing the Corona Pandemic (Covid-19) on the Audit Activities and The Tasks and Responsibilities of The External Auditor (Empirical Study on Audit Offices in Greater Cairo and Alexandria) [Volume 6, Issue 3, 2022, Pages 413-440]
El Khouly, Sayed The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
El Madbouly, Dalia Mohamed The Impact of Corporate Governance, Firm Characteristics on Voluntary Electronic Social Media Disclosure during the COVID 19 Global Crisis: An Empirical Study on listed Firms in the Egyptian Stock of Exchange [Volume 6, Issue 1, 2022, Pages 1-57]
El mosalmany, Rasha The Impact of Facing the Corona Pandemic (Covid-19) on the Audit Activities and The Tasks and Responsibilities of The External Auditor (Empirical Study on Audit Offices in Greater Cairo and Alexandria) [Volume 6, Issue 3, 2022, Pages 413-440]
El nagar, Sameh Mohamed Amin The Impact of the Relationship between the Characteristics of the Board of Directors and Earnings Quality on Financial Distress Risk: Empirical Evidence from The Egyptian Business Environment [Volume 6, Issue 3, 2022, Pages 259-336]
Elnakeeb, Sahar Abdelsatar Abdelsatar Using the Global Management Accounting Principles GMAP© to achieve industrial sustainability considering Industry 4.0 and smart manufacturing - a case study [Volume 6, Issue 3, 2022, Pages 161-228]
ElRamlly, Sanaa Mohamed Rizk The Impact of Managerial Ability on recognition of goodwill impairment losses: Evidence from Listed Companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 163-208]
Elrekaby, Mohamed Abdelsalam The impact of ownership structure patterns on tax avoidance practices - an applied study on non-financial companies listed in the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 463-513]
El sabagh, Ahmed Abudo Impact of the Level of Disclosure in Integrated Business Reports on the Market Value of the Company - an Applied Study on Companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 137-170]
Elsawy, Effat Abou Bakr Mohamed The indicators and the determinants of the decision of recognition of the impairment loss of fixed assets- evidence from companies listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-72]
Elsawy, Effat Abou Bakr Mohamed The effect of Web-based disclosure and social media on the cost of capital through the information asymmetry An Applied study on listed companies in the Egyptian Stock Exchange [Volume 6, Issue 2, 2022, Pages 35-112]
El Seedy, Shefif Saad Abd El Rahman The effect of Applying The Expected Credit Losses Model on The Financial Solvency of Egyptian Banks: An Empirical Study [Volume 6, Issue 3, 2022, Pages 337-382]
El-Sehwagy, Ahmed World Governance Indicators and Corporate Profitability in the MENA Economies [Volume 6, Issue 3, 2022, Pages 35-56]
El-Sehwagy, Ahmed World Governance Indicators and Corporate Borrowing Decisions in the G8 Countries [Volume 6, Issue 3, 2022, Pages 125-148]
Elshahawy, Rehab The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
Elwakiel, Dr. Hossam Elsaeid The Mediating Role of Financial Restatements in the Relationship between Perceived Audit Quality and Firm’s Value: An Applied Study on the Listed Firms in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 417-488]

F

Fadaly, Dina The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
Fadaly, Dina The Impact of Facing the Corona Pandemic (Covid-19) on the Audit Activities and The Tasks and Responsibilities of The External Auditor (Empirical Study on Audit Offices in Greater Cairo and Alexandria) [Volume 6, Issue 3, 2022, Pages 413-440]
Fahmy, Ahmed Mohamed Shawki Mohamed The effect of tax avoidance practices on investment efficiency, free cash as moderating variable-an empirical study on the companies listed in Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 1-52]
Fared, Hanan Haron The Impact of Digital Transformation on the Information Environment in the Emerging Markets: Evidence From Financial Analyst’s Behavior [Volume 6, Issue 3, 2022, Pages 303-348]
Fateh, Walaa Mohamed Abd Elalim Abd El Azim A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]

G

Gad, Walaa Nasr Eldin Digitization and Accounting Education- How digital Transformation may Drive the shift Toward Accounting Education [Volume 6, Issue 3, 2022, Pages 279-302]
Ghaly, Ashraf Ahmed Mohamed Measuring the Impact of the Voluntary level of Cash Holding on the Indicators of Banking Profitability and the Market Value of the Shares of Commercial Banks: Suggested Models and Practical Evidence from the Egyptian Banking Sector [Volume 6, Issue 2, 2022, Pages 407-486]
Gomaa, Ismail Ibrahim The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]

H

Hamad, Hayam Fekry Ahmed Ahmed Relationship of Earnings Management to Information Asymmetry: is there an Impact of Financial Analyst Coverage? An Empirical Study" [Volume 6, Issue 1, 2022, Pages 371-436]
Hamad, Hyam Fekry Ahmed Ahmed The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
Hamdy, Hosny The Role of Business Continuity Management for Sustaining Corporate Cost advantage [Volume 6, Issue 3, 2022, Pages 1-34]
Helmy, Reham Mohamed Abd El Latef The Extent to Which the Role of the Auditor is Affected by Artificial Intelligence in the Audit Process "A Field Study" [Volume 6, Issue 3, 2022, Pages 431-450]

I

Ibrahim, Asmaa Abd El Fatah Abd El Fatah A test study to measure the extent of the benefit of the cloud computing system in supporting and developing the efficiency and effectiveness of the accounting system in tourism companies [Volume 6, Issue 3, 2022, Pages 229-282]
Ibrahim, Asmaa Ibrahim Abd-ElRehim The effect of analyst coverage on the quality of the financial report and stock price crash risk In Egyptian companies [Volume 6, Issue 2, 2022, Pages 397-462]
Issa, Aref mahmoud kamel The Impact of Institutional Ownership on the Effectiveness of Mandatory adoption of IFRS: A Stock Price Crash Risk Perspective [Volume 6, Issue 1, 2022, Pages 73-136]
Issa, Aref mahmoud kamel The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]

K

Kandil, Yasser Said The effect of corporate governance mechanisms on the value relevance of accounting information: An empirical study on companies listed on the Egyptian stock exchange [Volume 6, Issue 3, 2022, Pages 307-364]
Kasab, Yasser Elsayed Measuring the level of professional skepticism among the external and internal auditors in the Saudi environment, a comparative study [Volume 6, Issue 2, 2022, Pages 113-162]
Khames, Mohamed Mostafa A Proposed Framework for the Role of Process Mining Technology in Supporting the Stages of the DMAIC Model with Six Sigma Methodology to Achieve Continuous Improvement Strategy of Kaizen [Volume 6, Issue 1, 2022, Pages 241-304]

M

Mahmoud, Alaa Ahmed Mohamed A proposed framework for the application of continuous auditing to develop the role of government internal audit to manage the risks of the system (GFMIS): a field study on government units [Volume 6, Issue 3, 2022, Pages 451-519]
Mahmoud, Sahar Abd El Samea Strategic Cost Management in the Cloud Computing Environment- an Exploratory Study in the Egyptian Environment [Volume 6, Issue 3, 2022, Pages 1-61]
Mandour, Mohamed Mohamed Mohamed Ibrahim Studying and Testing the Characteristics of Sophisticated Costing Systems Information and their Effect on Information Overload: Evidence from Egypt [Volume 6, Issue 2, 2022, Pages 1-76]
Mesabah, Salma Hisham The Effect of Audit Quality on Financial Reporting Quality [Volume 6, Issue 2, 2022, Pages 41-84]
Metwally, Abdelmoneim Bahyeldin Internal Auditors’ Role in Confronting Cyber and Fraud Risks Related to Outsourcing Insurance: an Exploratory Study [Volume 6, Issue 3, 2022, Pages 1-31]
Moawad, Taghred Mokhtar Said Digitization and Accounting Education- How digital Transformation may Drive the shift Toward Accounting Education [Volume 6, Issue 3, 2022, Pages 279-302]
Mohamed, Abdulah Hessin Younes The Impact of Financial Distress under the Moderating Role of Corporate Life Cycle on Managerial Opportunistic Behavior in Determining the Income Tax “Evidence from the Egyptian stock Exchange” [Volume 6, Issue 2, 2022, Pages 329-406]
Mohamed, Abdulah Hessin Younes The moderating role of the IFRS adoption on the relationship between financial reports opacity and future stock price crash risk: “Evidence from the non-financial firms listed on the Egyptian stock Exchange [Volume 6, Issue 3, 2022, Pages 489-561]
Mohamed, Hanafy Zaki Eid Sticky Cost: a reference study in the accounting literature in the Egyptian environment from (1994 to 2021) [Volume 6, Issue 3, 2022, Pages 49-126]
Mohamed, Samir Ibrahim Abdelazim The Effect of Dark Triad as Personality Traits on Accountants’ Attitude toward CyberSecurity Risks Disclosure: A Quasi-Experimental Study in Egypt [Volume 6, Issue 3, 2022, Pages 129-196]
Mostafa, Omaima Abd El naser Mohamed Integrated Reporting and Reduction the Level of Information Asymmetry in the Egyptian Stock Market [Volume 6, Issue 3, 2022, Pages 283-336]
Mousa, Possy Hamdy Hassan The Effect of Audit Client adoption of Block Chain Technology on External Auditor's Judgment of assessing Detection Risk and Audit Procedures Planning:an Experimental Study [Volume 6, Issue 2, 2022, Pages 275-328]
Mustafa, Sameh Abdelsalam Compliance with Disclosure Requirements for Interests in Joint Arrangements and Associates: Evidence from Egyptian Listed Companies [Volume 6, Issue 3, 2022, Pages 57-83]

N

Nafea, Mahmoud Abd El Maksoud The Impact of Fourth Industrial Revolution on the Profession of Accounting and auduiting- a field study [Volume 6, Issue 3, 2022, Pages 397-430]
Noser, Abd Elnaser Abd Elatef The Impact of Extensible Business Reporting Language Application on Stock Price Crash Risk: Evidence from Saudi Listed Companies [Volume 6, Issue 1, 2022, Pages 233-290]
Noser, Abd Elnaser Abd Elatef The Impact of Integrated Report Disclosure on Stock liquidity: Evidence from Saudi Listed Companies [Volume 6, Issue 2, 2022, Pages 137-196]

R

Rabie, Marwa Ibrahim A proposed Approach for Facing IOT Adoption Risks on AIS [Volume 6, Issue 3, 2022, Pages 67-128]
Rafea, Fatma Ibrahim Mohamed Opportunities and challenges of adopting cloud accounting in Al-Madar and Libyana Telecom Companies: field Study [Volume 6, Issue 3, 2022, Pages 81-104]
Ramadan, Maha Mohamed The Effect of Litigation Risk and Task Complexity on the Auditors’ Reliance on Decision Aids An Experimental Study [Volume 6, Issue 2, 2022, Pages 1-46]
Ramadan, Maha Mohamed The Effect of Audit Quality on Financial Reporting Quality [Volume 6, Issue 2, 2022, Pages 41-84]
Rizk, Sameh Abd El Ghany Mohamed Abd El Ghany Reflecting Strong Structuration Theory upon the Reciprocal Effect between Management Accountants’ Role and Applying Cloud Computing Technology: A Case Study [Volume 6, Issue 3, 2022, Pages 105-160]

S

Saleh, Tamer Mahmoud Mohamed The Impact of Audit Quality and Profit Quality on Stock Prices - An Empirical Study on Companies Listed on the Egyptian Stock Exchange [Volume 6, Issue 1, 2022, Pages 437-497]
Samaan, Ahmed Mohamed Shaker Hassan The Analysis of Value Relevance of Accounting Information in Stability and Crisis Periods: The Mediating and Moderating Variables of the Effect Earnings Management Practices. An Empirical Study on the Egyptian listed companies [Volume 6, Issue 1, 2022, Pages 155-240]
Sharawi, Hossam Hassan Mahmoud Effective Audit Committee and Financial Reporting Quality: the Mediating Effect of Audit Quality:Evidence from KSA [Volume 6, Issue 2, 2022, Pages 47-79]
Shehata, shehata Elsayed The effect of quality measurement factors and brainstorming on increasing the effectiveness of external audit quality (a field study on audit offices in Egypt) [Volume 6, Issue 2, 2022, Pages 1-33]
Sultan, Hatem Ghanem The role of information technology capabilities and strategic management accounting practices in enhancing organizational agility as an intermediary variable and its impact on improving competitiveness" pilot study" [Volume 6, Issue 2, 2022, Pages 197-274]

T

Talkhan, Elsayeda Mokhtar Abdelghany The Impact of Financial Reports Readability and Firm Life Cycle Stages on Audit Fees: An Applied Study on Non-financial Companies Listed in the Egyptian Stock Exchange [Volume 6, Issue 3, 2022, Pages 441-513]
Tantawy, Soaad Mousa The impact of managerial ability on the relationship between tax avoidance and stock price crash risk: An empirical study [Volume 6, Issue 2, 2022, Pages 77-136]