The financial distress of the company and the number of qualifications and post-opinion paragraphs: A comparative analysis of the periods before and after the Tunisian revolution (notice n° 547578)
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| fixed length control field | 01632cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121114844.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Moalla, Hanen |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The financial distress of the company and the number of qualifications and post-opinion paragraphs: A comparative analysis of the periods before and after the Tunisian revolution |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 95 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The purpose of this research is to investigate the relationship between the financial distress of the firm and the number of qualifications and post-opinion paragraphs issued by the external auditor. The study was conducted in Tunisia, a developing country, which experienced a revolution that began in December 2010 and followed by an unprecedented economic slowdown. Data were collected from 89 publicly traded companies over a 12-year period (2005-2016). The results showed that the external auditor issues a higher number of qualifications for the same level of financial distress, after the Tunisian Revolution. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial distress |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | number of qualifications |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | revolution |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit opinion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | number of post-opinion paragraphs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial distress |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | number of qualifications |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | revolution |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit opinion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | number of post-opinion paragraphs |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherches en Sciences de Gestion | o 132 | 3 | 2019-10-20 | p. 149-175 | 2259-6372 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2019-3-page-149?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2019-3-page-149?lang=en&redirect-ssocas=7080</a> |
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