أثر العسر المالي على السلوك الانتهازي في حسابات ضريبة الدخل : دراسة تطبيقية على الشركات غير المالية المقيدة بالبورصة المصرية

الملخص EN

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.