دور النسب المالية في تقييم جودة الأرباح: دليل من المؤسسات المدرجة في مؤشر NASDAQ

الملخص EN

The research aims to determine financial ratios that are appropriate to assess earnings quality.

For this purpose, a set of earnings quality measures, which are Persistence, predictive value, earnings smoothing, cash to income ratio, discretionary accruals, were used.

On the other hand, Twenty financial ratios, in addition to the firm size as controle variable, were studied.

Most relevant ratios were chosen for each measure using stepwise regression models.

Based on a sample of 121 nasdaq-listed companies during the period 2011-2020, research concluded that each measure is affected by a different set of ratios.