الفهرس Only 14 pages are availabe for public view
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Abstract
In recent years, scholars and executives dedicated more attention to the impact of Corporate Governance (CG) mechanisms and Corporate Social Responsibility (CSR) practices and their effect on business. Therefore, the study aims to improve the prediction of corporate failure by empirically investigating the implications of accounting variables (i.e. firm size, leverage, profitability, and liquidity), CG measures and CSR on corporate failure of companies either directly or indirectly in a developing country context. In addition, the study examines the impact of accounting variables and CSR through CG on corporate failure. The research examines 55 listed companies with 495 observations whose shares are among Egypt’s 100 most actively traded shares from (2006-2014). The sample size consists of companies listed in ”The Egyptian Corporate Responsibility Index” for year 2010 because this is the first year of applying the index and consists of other companies from outside the index to facilitate the comparison. The research examines the data empirically using Least Square and Auto Regression (E-Views software) and path analysis (AMOS software). In addition, the study uses the Neural Shell predictor to know the importance of each variable. But for the purpose of corporate failure the research uses Z-Score model to classify distress firms accurately