| This study aims to evaluate the effectiveness of three
measures of earnings quality-namely, earnings persistence, earnings management, and accounting conservatism-in predicting the likelihood of financial failure among Syrian companies during the period from 2018 to 2022. This s done by testing two statistical hypotheses that assume no significant relationship between these measures and the adjusted Z-score index for banks, which serves as a measure of financial failure. Methodologically, the study relies on the use of the Z-score model to measure the probability of financial failure and employs statistically recognized methods to measure each earnings quality metric. Earnings persistence is measured using the standard deviation of net income, earnings management is assessed through the Modified jones Model, and accounting conservatism is measured by the relationship between losses and depreciation. SupervisorDr. Raghid Qasou’a CommitteeStudentsMuhammad Imad Ahmad Al-Rajabi - Mu'ayyad Munther Shamout - Musa Mustafa Al-Fahl |
Accounting Earnings Quality Measures for Predicting Financial Failure
The College of Financial and Administrative Sciences
September 1, 2025
by
Yarmouk Private University
Yarmouk Private University
September 1, 2025