ENHANCING THE GOING CONCERN IN LIGHT OF THE MANAGERIAL ABILITY AND EARNINGS QUALITY: A THEORETICAL STUDY
Abstract
The article looks at enhancing the going concern in light of managerial ability by mediating the earnings quality. As it aims to show the importance of these ability, experiences and skills that managers possess in the Earnings Quality achieved by the company when practicing its activities and the extent of its effectiveness in going concern and the continuity of its business and its relations with internal and external parties. The study dealt with a methodological framework according to a theoretical analysis of the variables of the study and the relationship between them, as it clarified the concept of managerial ability, its objectives, and the areas that contribute to enhancing performance. Which showed how the managerial ability works as a mechanism for documenting the accuracy of the accounting number, leading to the earnings quality. As well as the contribution of those ability to consolidating the foundations of excellence and then enhancing the going concern in the contemporary business environment as a direct role for these ability. As well as the indirect role that can be generated through its strengthening of the earnings quality. And it was concluded that the majority of studies confirmed the positive relationship between the variables of to study, as the managerial ability supports the earnings quality through high and efficient c ability, which lead to achieving a real profit number that is characterized by quality and achieves the going concern.
Keyword : Managerial Ability, Earnings Quality, Going Concern
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References
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