أثر القدرة الإدارية على العلاقة بين جودة الأرباح وقيمة المنشأة

الملخص EN

This study aims to provide empirical evidence and discuss the relationship between earnings a quality and the firm value with managerial ability as moderating variables.

the study used a sample of companies listed on the Egyptian stock market, including 133 companies, for 16 sectors, in the period from 2010 to 2018.

the results of the statistical analysis showed that there is a positive relationship between the earning quality and the firm value.

the results also showed that the managerial ability has a significant effects on the relationship between the quality of profits and the firm value.

the research recommends paying attention to the earnings quality in light of the information revolution, and paying attention to developing the managerial ability skills of managers, because it has a profound impact on the strength of the relationship between the quality of profits and the firm value.