Does Audit Quality Moderate the Relationship Between Earnings Quality and the Share Price? Evidence from Palestine
نوع المنشور
ورقة/ملخص في مؤتمر منشورة في مجلة علمية محكمة
المؤلفون

The aim of this study is to estimate the association between earnings quality (EQ) and share price (SP) by focusing on Palestine, an emerging market with political instability. Moreover, the moderating effect of audit quality (AQ) on the relationship between EQ and SP is examined. The study analyze data of 40 companies listed on the Palestine Exchange, covering the period from 2011 tell 2020. The results of the multiple regression model indicate that share price is positively affected by earnings quality and this relationship is moderated by audit quality.

المجلة
العنوان
Next-Generation Business Models: The Role of Advanced Technologies in Defining the Future
الناشر
Springer, Cham
بلد الناشر
سويسرا
Indexing
Scopus
معامل التأثير
None
نوع المنشور
Both (Printed and Online)
المجلد
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السنة
--
الصفحات
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