skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

EARNINGS MANAGEMENT AND ITS RELATIONSHIP WITH STOCK RETURNS: AN EMPIRICAL STUDY ON A SAMPLE OF QATARI LISTED INDUSTRIAL COMPANIES

Academy of Accounting and Financial Studies journal, 2018-10, Vol.22 (5), p.1-12 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2018 ;ISSN: 1096-3685 ;EISSN: 1528-2635

Full text available

Citations Cited by
  • Title:
    EARNINGS MANAGEMENT AND ITS RELATIONSHIP WITH STOCK RETURNS: AN EMPIRICAL STUDY ON A SAMPLE OF QATARI LISTED INDUSTRIAL COMPANIES
  • Author: Al Saedi, Alaa A
  • Subjects: Correlation analysis ; Earnings management ; Public companies ; Rates of return ; Studies
  • Is Part Of: Academy of Accounting and Financial Studies journal, 2018-10, Vol.22 (5), p.1-12
  • Description: This study investigates the relationship between earning management practices and the returns on shares, in view of the fact that accountants can change the figures in financial statements through earning management practices. The research identifies the extent of this phenomenon among Qatari industrial listed companies and the relationship with the shares' returns of these companies. It does so by using the modified Jones model for the calculation of total accruals, and discretionary and non-discretionary accruals, using financial data from a sample of seven Qatari industrial companies over a period of nine years from 2009 to 2017. By using a panel data method to test the relationship between earning management practices and returns of shares, the study reaches several conclusions, the most important of which is that industrial companies listed on the Qatar Stock Exchange do not exercise earning management practices in general, and there is no relationship between the extent of earning management practices and the returns on the shares.
  • Publisher: Arden: Jordan Whitney Enterprises, Inc
  • Language: English
  • Identifier: ISSN: 1096-3685
    EISSN: 1528-2635
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait