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Mathematical Analysis of Ownership Structures on Earning Quality: Evidence from the Saudi Firms |
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PP: 119-130 |
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doi:10.18576/jsap/150108
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Author(s) |
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Rabab Hamdy Abdalhamid,
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Abstract |
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| This study examines how various ownership structures affect earnings quality (EQ) in firms listed in Saudi
Arabia. It adopts a thorough quantitative approach based on agency theory and the literature on corporate governance. We gathered data on ownership structure, earnings quality, and other financial variables over a five-year period from 2020 to 2024, hence the sample included 500 observations from 100 companies, and the research employed advanced statistical methods using SPSS 26 & AMOS. Overall, the study supports its primary hypothesis, there is a significant relationship between ownership structure patterns and earnings quality in Saudi listed firms, as demonstrated by both theoretical and practical findings. The findings suggest that fostering diverse and balanced ownership arrangements, especially those that promote foreign participation and ease regulatory scrutiny, can greatly improve the earning quality, which has important ramifications for policymakers, regulators, and investors in emerging markets. So, to clarify the complex relationship between ownership and earning quality, , future research should look into moderating factors such as board effectiveness, audit quality, and industry-specific dynamics. |
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