مجلة الواحات للبحوث و الدراسات
Volume 17, Numéro 1, Pages 1106-1125
2024-06-06
Evaluating Earnings Quality Using The Performance-adjusted Discretionary Accruals Model- Case Study Of Toyota Motor Company During The Period 2008-2023
Authors : Feddaoui Amina .
Abstract
ABSTRACT: This study aimed to evaluate the quality of earnings issued by Toyota Motor Company during the period 2008-2023 using the “Kothari, Leone & Wasley” model, or the named "performance-adjusted discretionary accruals model". A sample of the financial statements issued by the company during the period studied was used. After estimating the company’s discretionary accruals, the study confirmed the no statistically significant indicators of its practices of earnings management during the period studied; it confirmed also the quality of its earnings. Other results were reached, the most important is the stability of Toyota’s profit chain along with its quality, although the company went through a crisis during 2009 that cost it many losses, it was able to overcome it through an effective strategic planning to maintain its strategic reputation which made it the world’s leading company in the automobile industry.
Keywords
Earnings ; Quality ; Earnings Management ; Discretionary Accruals ; Toyota Motor Company
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