أثر جودة الأرباح المحاسبية على عوائد الأسهم : دراسة تطبيقية على الشركات الصناعية المدرجة في بورصة باريس

الملخص EN

In order to determine whether the accounting earnings quality disclosed by the companies reflected on the returns and prices of their shares, this study came to reveal this relationship in the industrial companies listed on the Paris stock exchange within the index (SBF 120) during the period 2015-2018, the sample was included 18 industrial companies, to achieve the objective of the study, the olute value of discretionary accruals measured by the model (Kothari et al.

, 2005) was used to express the accounting earnings quality, some control variables were also added using PANEL data models and descriptive and analytical approaches were used to derive the results, the study finds that there is not significant negative relationship between accounting earnings quality and stock return of industrial companies listed on the Paris stock exchange.