The Impact of Some Economic Characteristics of the Company on The Accounting Earnings Quality

A Applied Study on Industrial and Technological Shareholding Companies Listed in Paris Stock Exchange

Abstract

The study aimed to examine the impact of some economic characteristics of the
company on the accounting earnings quality in industrial and technological companies listed on the
Paris Stock Exchange in (CAC All-Tradable) Index taking semi-annual data during the period
(2017-2019). The accounting earnings quality was expressed using the discretionary accruals
measured by the (Kothari et al, 2005) model, Using the longitudinal data models.
The study finds that there is significant relationship between company size and the
accounting earnings quality. On the other hand, the study didn’t find any significant effect for each
of the financial leverage and debt coverage and growth the sales on the accounting earnings
quality.