The moderating role of audit quality between earning management and sustainable investment opportunities: Evidences from gulf cooperation council countries
نویسندگان
چکیده
This study examines the relationship between earning management and audit quality on sustainable investment opportunities in Gulf Cooperation Council (GCC) countries, including, Bahrain, Oman, Qatar, Saudi Arabia, Kuwait United Arab Emirates. Further, moderating of earnings is also investigated present study. includes data 1337 companies their-year observations from period 2011 to 2017. used Panel Data Ordinary Least Squares with correlated random effect examine direct moderated multiple regression effects relationship. The results demonstrate that earnings’ encompasses a significant negative but other side, it displays positive opportunities. Furthermore, investigates in-vestment Empirical evidence suggests plays vital role mitigating agency theory problem reducing information asymmetry. These findings suggest big firms act as good governance representatives for further enhances credibility accounting new investors. research has several usages policymakers investors GCC. should assess their choice when they are investing firms. auditing mitigates management, which may raise Thus, listed GCC implement disclosure practices strengthen financial reduce danger who later discovers poor decisions.
منابع مشابه
Knowledge Management Strategic Alignment in the Gulf Cooperation Council Countries
Organizations today should actively incorporate knowledge strategy (KS) into their Business Strategy (BS) as knowledge has been recognized as a strategic element in the performance of the organization. Hence, the current research hypothesis that the alignment between BS and KS has a positive effect on the organizational performance. In an attempt to explore the alignment between KS and BS, an o...
متن کاملBusiness Cycle Synchronization and Patterns of Trade: Cases from Gulf Cooperation Council Countries
Do similarities in trade patterns of GCC countries (UAE, KSA, Qatar, Bahrain, Kuwait, and Oman), which are geographically and politically alike and also enjoy oil income, affect the synchronization of their business cycles and make them have similar booms and busts? In this paper, we attempt to connect these two features and explore this question. Using various estimation methods (Common Corre...
متن کاملthe investigation of the relationship between type a and type b personalities and quality of translation
چکیده ندارد.
Health Care in Gulf Cooperation Council Countries: A Review of Challenges and Opportunities
This study was undertaken to review the health care status in the Gulf Cooperation Council (GCC) member states, and explore current challenges and future opportunities. Available data was acquired using databases including PubMed, Embase, and Cochrane Library. The data gathered was then combined and the expert authors in the field discussed and propose strategies to overcome the challenges. The...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International journal of applied economics, finance and accounting
سال: 2023
ISSN: ['2577-767X']
DOI: https://doi.org/10.33094/ijaefa.v16i1.874