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|3 10.37164/2056-011-001-030
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|a eng
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|b الجزائر
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|9 795801
|a Zeghoud, Teber
|e Author
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245 |
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|a The Effect of the Dividends Policy on the Earnings Quality Empirical Study on a Set of Companies Listed in the Saudi Stock Exchange during 2017-2021
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|b جامعة العربي بن مهيدي أم البواقي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
|c 2024
|g جوان
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300 |
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|a 658 - 682
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|a بحوث ومقالات
|b Article
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|b This study aims to examine the effect of the dividends policy on the earnings quality of a sample of 18 companies listed on the Saudi Stock Exchange during 2017-2021. To do so, the study relied on building two Panel Data Models, which included the earnings quality as a dependent variable and the dividends policy (the decision of paying the dividends and the dividends ratio) as an independent variable; in addition to some other variables that affect that relation The study concluded that there is no relation between the decision to pay or not to pay the dividends and the earnings quality in the companies listed on the Saudi Stock Exchange. Besides, there is a direct relation between the dividends ratio and the earnings quality in the companies listed on the Saudi Stock Exchange
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|a الأسهم السعودية
|a الأرباح المحاسبية
|a الأسواق المالية
|a الاستثمار المالي
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692 |
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|b Dividends
|b Dividend Policy
|b Accruals Quality
|b Earnings Management
|b Earnings Quality
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773 |
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|4 الاقتصاد
|6 Economics
|c 030
|e Journal of Economic and Financial Research
|f Mağallaẗ al-buḥūṯ al-iqtiṣādiyaẗ wa al-māliyaẗ
|l 001
|m مج11, ع1
|o 2056
|s مجلة البحوث الاقتصادية والمالية
|v 011
|x 2352-9822
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856 |
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|u 2056-011-001-030.pdf
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|d y
|p y
|q n
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|a EcoLink
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|c 1499581
|d 1499581
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