The Impact of Environmental Uncertainty on the Relationship between Standards Quality, Accounting Estations Quality and Share Prices: An Empirical Study
Abstract:This study investigates the impact of environmental uncertainty (EU) on the relation between standards quality and accounting estimations quality (AEQ) and explores the impact of the interaction between EU and AEQ on stock prices. The study uses the quality of accounting regulations and the quality of the application of financial reporting standards as proxies of the quality of standards. The study also uses both auditing quality and chief executive officer (CEO) reputation as proxies for financial reporting s… Show more
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