أثر الملكية المركزة على استمرارية الشركات من منظور محاسبي : (دراسة تطبيقية)‎

Abstract EN

The study aimed to examine the effect of concenterated ownership structure in its various types (managerial ownership, family ownership, institutional ownership, Blockholder ownership) on the firm's going concern.

The firm's going concern was measured using three alternative models, namely Altman model, Keda model and Zamjowski model, by applying on The data of 12 companies belonging to the tourism sector for the period from 2013 to 2017, the study found several results, the most important of which is that the interpretation of the firm's going concern in terms of concentrated ownership increases when measuring it using the Altman model, and the interpretation of the firm's going concern in terms of the concentration of ownership of the largest shareholder increases When measuring it, using Altman and Keda models.