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
Abd El hammed, Mona Ebrahim, & Orieby, Dalia Abdel Moniem. (2024). The Relationship between Earnings Quality and Cash Holdings and its Impact on Companies’ Financial Performance: An Empirical Study. التجارة والتمويل, 44(2), 190-212. doi: 10.21608/caf.2024.372932
MLA
Mona Ebrahim Abd El hammed; Dalia Abdel Moniem Orieby. "The Relationship between Earnings Quality and Cash Holdings and its Impact on Companies’ Financial Performance: An Empirical Study", التجارة والتمويل, 44, 2, 2024, 190-212. doi: 10.21608/caf.2024.372932
HARVARD
Abd El hammed, Mona Ebrahim, Orieby, Dalia Abdel Moniem. (2024). 'The Relationship between Earnings Quality and Cash Holdings and its Impact on Companies’ Financial Performance: An Empirical Study', التجارة والتمويل, 44(2), pp. 190-212. doi: 10.21608/caf.2024.372932
VANCOUVER
Abd El hammed, Mona Ebrahim, Orieby, Dalia Abdel Moniem. The Relationship between Earnings Quality and Cash Holdings and its Impact on Companies’ Financial Performance: An Empirical Study. التجارة والتمويل, 2024; 44(2): 190-212. doi: 10.21608/caf.2024.372932
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