• Corpus ID: 202115730

The Impact of Earnings Management Strategies on Accounting Information Relevance

  title={The Impact of Earnings Management Strategies on Accounting Information Relevance},
  author={Dr. Salah Ahmed},
This research aims to investigate the impact of earnings management strategies on accounting information relevance with the application to listed companies in Saudi stock exchange during the period from 2012 to 2016 using the balanced panel data methodology with a sample of 113 companies. Results indicate that earnings per share are of value relevance and that is a necessary condition and assumption to carry out this study. Results indicate that accounting accrualbased earnings management… 

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Article history: Received: April 28, 2020 Received in revised format: July 3



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