Extending the knowledge of earnings quality using the AHP : an applied study

Other Title(s)

توسيع مفهوم جودة الأرباح باستخدام التحليل الهرمي

Joint Authors

Baayyu, Muhammad Salim Muhammad
Fantazi, Kamil

Source

University of Sharjah Journal for Humanities and Social Sciences

Issue

Vol. 16, Issue 1 (30 Jun. 2019), pp.1-40, 40 p.

Publisher

University of Sharjah

Publication Date

2019-06-30

Country of Publication

United Arab Emirates

No. of Pages

40

Main Subjects

Financial and Accounting Sciences

Topics

Abstract EN

This paper seeks to understand earnings quality as interpreted by UAE investment analysts, and then tests this interpretation against its actual usage in analysts’ processes in determining earnings quality.

Earnings quality concluded that the importance of accounting quality and earnings, based on the information relating to the source of environmental earnings quality, is more important than it seems, and exerts a signifcant infuence on the analysis and recommendations in analysts’ prospective.

The purpose of this study is to demonstrate how Analytical Hierarchy Process (AHP) can be employed to determine earnings quality.

Overall, the results presented from the paramorphic model under AHP are meant to be descriptive for the decision process of nine investment analysts, equities investment analysts of fund manager and work for various institutional types.

The study’s results offer valuable insights into how a small population of investment analysts decided the relative importance of various earnings quality dimensions.

American Psychological Association (APA)

Baayyu, Muhammad Salim Muhammad& Fantazi, Kamil. 2019. Extending the knowledge of earnings quality using the AHP : an applied study. University of Sharjah Journal for Humanities and Social Sciences،Vol. 16, no. 1, pp.1-40.
https://search.emarefa.net/detail/BIM-883701

Modern Language Association (MLA)

Baayyu, Muhammad Salim Muhammad& Fantazi, Kamil. Extending the knowledge of earnings quality using the AHP : an applied study. University of Sharjah Journal for Humanities and Social Sciences Vol. 16, no. 1 (Jun. 2019), pp.1-40.
https://search.emarefa.net/detail/BIM-883701

American Medical Association (AMA)

Baayyu, Muhammad Salim Muhammad& Fantazi, Kamil. Extending the knowledge of earnings quality using the AHP : an applied study. University of Sharjah Journal for Humanities and Social Sciences. 2019. Vol. 16, no. 1, pp.1-40.
https://search.emarefa.net/detail/BIM-883701

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 33-39

Record ID

BIM-883701