Business Commons^™

The Effect Of Firm Characteristics On Earnings Quality: The Moderating Role Of Firm Size, Wafaa Salah

Business Administration

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 …