THE EFFECT OF STRANDED ASSETS IMPAIRMENT ON FIRM VALUE: THE MODERATING ROLE OF CLIMATE CHANGE RISK DISCLOSURE TRANSPARENCY WITH APPLIED EVIDENCE FROM EGYPTIAN CEMENT INDUSTRY

THE EFFECT OF STRANDED ASSETS IMPAIRMENT ON FIRM VALUE: THE MODERATING ROLE OF CLIMATE CHANGE RISK DISCLOSURE TRANSPARENCY WITH APPLIED EVIDENCE FROM EGYPTIAN CEMENT INDUSTRY

The purpose of this study is to analyze the moderating effect of climate change risk disclosure as well as the effect of stranded assets impairment on business value in cement listed firms in the Egyptian environment which consist of 16 firms, the final sample for the study becomes 81 observations f...

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Bibliographic Details
Main Authors: Huda M. Abdallah, Samhi Abdelaty Difalla, Mukhtar Suleiman, Abdalaziz M. Alhaggan
Format: Article
Language:English
Published: Center for Quality, Faculty of Engineering, University of Kragujevac, Serbia 2025-03-01
Series:International Journal for Quality Research
Subjects:
stranded assets
firm value
assets impairment
climate change risk disclosure
Online Access:http://ijqr.net/journal/v19-n1/20.pdf
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