أثر نوع رأى مراقب الحسابات ودرجة تخصصه الصناعى على إستمراریة الأرباح: دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة

Abstract

This study investigates the impact of auditor opinion and industrial specialization on Earnings Persistence. An Empirical study was conducted on a sample of 257 observations of 53 non-Financial companies listed in the Egyptian Stock Exchange for the period 2012-2016. The literature review revealed that current earnings of companies listed in the Egyptian Stock Exchange have a positive impact on their future earnings. Further, it is conclude that auditor opinion and industrial specialization can affect the relationship between current earnings of these companies and their future earnings. The empirical study revealed a positive and moral effect between current earnings of companies listed in the Egyptian Stock Exchange and their future earnings. The study also found a significant positive effect of the type of auditor opinion for the current year on the relationship between current earnings of companies listed in the Egyptian Stock Exchange and their future earnings. Finally, the study revealed a positive effect of industrial specialization on the relationship between current earnings of companies listed on the Egyptian Stock Exchange and their future earnings.