The Effect of Firm Characteristics on Earnings Quality: The Moderating Role of Firm Size
| المصدر: | أعمال المؤتمر الدولي الثاني : إدارة المنظمات الصناعية والخدمية : الممارسات الحالية والتوجهات المستقبلية |
|---|---|
| الناشر: | جامعة جنوب الوادي - كلية التجارة |
| المؤلف الرئيسي: | Salah, Wafaa (Author) |
| المجلد/العدد: | مج2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| مكان انعقاد المؤتمر: | الغردقة |
| رقم المؤتمر: | 2 |
| الهيئة المسؤولة: | جامعة جنوب الوادي - كلية التجارة |
| الشهر: | سبتمبر |
| الصفحات: | 188 - 206 |
| رقم MD: | 951877 |
| نوع المحتوى: | بحوث المؤتمرات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Earnings Quality | Profitability | Leverage | Liquidity
|
| رابط المحتوى: |
عدد مرات التحميل
40
| المستخلص: |
This study sought to examine the effect of firm characteristics on earnings quality. Specifically, the objectives of the study were two-fold: first, to investigate the relationship between firm characteristics and earnings quality using a sample of 45 industrial firms listed on the Egyptian stock exchange for the period 2014 to 2017; and secondly, empirically investigate the moderating role of firm size in the relationship between firm characteristics and earnings quality. The discretionary accrual is used as a proxy for earnings quality. The study employs Ordinary least squares regression analysis. The results indicate that profitability and financial leverage have a significant negative impact on earnings quality, but the firm size was not a moderating factor. Notably, liquidity significantly affects earnings quality and the strength of the relationship between them changes as firm size change. Furthermore, firm age reveals no impact on earnings quality. This study contributes to the literature attempting to understand the relationship between firm characteristics and earnings quality, especially the moderating role of firm size in emerging economies. This paper presents managerial implications for managers, academicians, policy makers, and investors. |
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