| 000 | 01632cam a2200277 4500500 | ||
|---|---|---|---|
| 005 | 20250121114844.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aMoalla, Hanen _eauthor |
| 245 | 0 | 0 | _aThe 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 | _c2019. | ||
| 500 | _a95 | ||
| 520 | _aThe 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 | _afinancial distress | ||
| 690 | _anumber of qualifications | ||
| 690 | _arevolution | ||
| 690 | _aaudit opinion | ||
| 690 | _anumber of post-opinion paragraphs | ||
| 690 | _afinancial distress | ||
| 690 | _anumber of qualifications | ||
| 690 | _arevolution | ||
| 690 | _aaudit opinion | ||
| 690 | _anumber of post-opinion paragraphs | ||
| 786 | 0 | _nRecherches en Sciences de Gestion | o 132 | 3 | 2019-10-20 | p. 149-175 | 2259-6372 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2019-3-page-149?lang=en&redirect-ssocas=7080 |
| 999 |
_c547578 _d547578 |
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