أثر عدم التأكد في بيئة الأعمال على اضمحلال قيمة الشهرة و الأداء المالي المستقبلي للشركة و دور سمعة المدير التنفيذي : دراسة تطبيقية

الملخص EN

This study aims to test and analyze the impact of the CEO's reputation on the relationship between Environmental Uncertainty and each of the magnitude of goodwill impairment losses and the timing of recognition of those losses, in addition to testing and analyzing the impact of Environmental Uncertainty and the CEO's reputation on the Firm's Future Performance of companies listed in the index EGX 100 on the Egyptian Stock Exchange
The study found that there is a significant correlation between Environmental Uncertainty and each of the magnitude of goodwill impairment losses and the timing of recognition of those losses, in addition to that the CEO's reputation significantly affects the relationship between Environmental Uncertainty and the magnitude of goodwill impairment losses, while the CEO's reputation does not significantly affect the relationship between environmental uncertainty and the timing of recognition of goodwill impairment.

Besides, the study found there is a significant correlation between each of the Environmental Uncertainty, CEO's reputation and Firm's Future Performance.

The study recommended the necessity of amending the Egyptian Accounting Standard (31) and the corresponding international standard No.

(36) Issued under the title Impairment of Assets to limit the intervention of company managers to influence the determination of the magnitude of goodwill impairment losses, with the need for companies with goodwill impairment losses to hire a reputable CEO.