أثر جودة المراجعة علي العلاقة بين جودة الأرباح و أسعار الأسهم : دراسة إمبريقية على الشركات المساهمة المصرية

Abstract EN

This research aimed to test the impact of the quality of external audit on the relationship between the quality of profits and stock prices for a random sample of companies listed on the Egyptian Stock Exchange consisting of (45) companies during the period from 2012 to 2016.

The researcher used the multiple regression model to test the relationship between the variables, and the variables were measured as follows: (The dependent variable) Stock prices were measured at the market value of the share price The closing price at the end of the year was used as an indicator to measure the share price, and (independent variable) quality was measured The quality of the audit was measured through the interaction between the quality of the profits and the quality of the audit.

The quality of the audit was measured by the size of the audit office.

The Lord Of adults and zero otherwise.