Disclosure of Organizational Ambidexterity Activities and Earnings Quality in Oman
نویسندگان
چکیده
Purpose: This study examines the association between organizational ambidexterity disclosure (OAD) and earnings quality (EQ) in terms of persistence (PER) value relevance (VR). Theoretical framework: Organizational is one type forward-looking (FLD) which includes all information about exploration exploitation activities. In accounting, interested how affects firm’s quality. Design/methodology/approach: uses secondary data non-financial industrial services firms listed on Muscat Securities Market (MSX) Oman for a 5-year period from 2017–2021. The generalized least square (GLS) feasible general squares (FGLS) regressions to test hypotheses find results. Findings: Results GLS robust results FGLS show that OAD has positive significant effect (VR) coefficient VR stronger than PER, indicating importance as new evidence area accounting. Research Implications: provide crucial implications researchers, investors, policy makers managers. provides potential leverage points those responsible shaping transparency because it insights when impacts EQ. Originality/value: offers novel resource-based perspective explain Omani achieve higher sustainable by investing OA. It also an ambidextrous firm improves earnings.
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ژورنال
عنوان ژورنال: International Journal of Professional Business Review
سال: 2023
ISSN: ['2525-3654']
DOI: https://doi.org/10.26668/businessreview/2023.v8i5.1393