Does Audit Quality Moderate the Relationship Between Earnings Quality and the Share Price? Evidence from Palestine
- Publication Type
- Conference abstract/paper published in a peer review journal
- Authors
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.
Journal
- Title
- Next-Generation Business Models: The Role of Advanced Technologies in Defining the Future
- Publisher
- Springer, Cham
- Publisher Country
- Switzerland
- Indexing
- Scopus
- Impact Factor
- None
- Publication Type
- Both (Printed and Online)
- Volume
- --
- Year
- --
- Pages
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