The Relationship between Earnings Quality and Cash Holdings and its Impact on Companies’ Financial Performance: An Empirical Study
Year: 2024
Type: article
Abstract: The purpose of this research is to examine the relationship between earnings quality and cash holdings and its impact on the financial performance of companies. This research used the modified Jones model to measure accruals quality as a proxy for earnings quality, cash and cash equivalents to total assets as a measure of cash holdings, and return on assets was used as an indicator of financial performance. Depending on a sample of companies listed on the Egyptian stock exchange, the results revealed that companies with lower earnings quality increase cash holdings and concluded that companies that have lower earnings quality and high cash holdings have a negative impact on financial performance
Source: المجلة العملیة التجارة والتمویل
Institution: Tanta University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4401501464