Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis)
This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality. This study involved 45 service companies registered between 2014 and 2020. Purposive sampling was used for 41 firms...
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| Veröffentlicht in: | Cogent business & management 2022-12, Vol.9 (1), p.1-14 |
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| creator | Alqam, Mohammad Ahmad Owais, Walid Omar Ali, Haitham Yousef Hamshari, Yaser Mohd |
| description | This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality. This study involved 45 service companies registered between 2014 and 2020. Purposive sampling was used for 41 firms and 287 analytical units. Descriptive statistics and moderated regression were used. The findings showed that financial ratios affect the quality of earnings. Governance strategies can affect earnings quality along with financial ratios. The result of this study recommended that future researchers use a combination of methods to check the financial statement data. In addition, this study suggested that to get managers to smooth out their earnings; managers should have more control over financial ratios. |
| doi_str_mv | 10.1080/23311975.2022.2137955 |
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| subjects | Accounting Coronaviruses Corporate profits COVID-19 Decision making earning quality Earnings Earnings management Economic conditions Economic crisis Financial analysis Financial performance financial ratio Financial ratios Financial statements governance mechanism International finance Liquidity Loans moderated regression analysis Nonperforming loans Profitability Quality of service Ratios Retained earnings Service industries Stockholders |
| title | Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) |
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