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
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