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This study seeks to explore the extent to which earnings management practices are used by industrial companies listed on the Palestine Exchange and their impact on Economic Value Added (EVA), Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), and Tobin’s Q. Given the unique socio-economic challenges faced by Palestinian firms, understanding how these practices influence financial outcomes is critical for investors, policymakers, and corporate managers. The analysis suggests no statistically significant effect of earnings management on any of the financial performance indicators (EVA, EPS, ROA, ROE, and Tobin’s Q) for industrial companies listed on the Palestine Exchange at a significance level of α ≤ 0.05.

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Earnings Management and Financial Performance: Evidence from Industrial Sector in Emerging Market

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  • 发表日期：

    2025年

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  • Mohammed AlAshi,
  • Hisham Madi,
  • Haytham Algusain

摘要

This study seeks to explore the extent to which earnings management practices are used by industrial companies listed on the Palestine Exchange and their impact on Economic Value Added (EVA), Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), and Tobin’s Q. Given the unique socio-economic challenges faced by Palestinian firms, understanding how these practices influence financial outcomes is critical for investors, policymakers, and corporate managers. The analysis suggests no statistically significant effect of earnings management on any of the financial performance indicators (EVA, EPS, ROA, ROE, and Tobin’s Q) for industrial companies listed on the Palestine Exchange at a significance level of α ≤ 0.05.