Abstract Book of the 9th International Academic Conference on Management and Economics
Year: 2025
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The Factors Affecting Earning Quality of Banks: Case of Tunisia
Amira Feidi, Mohamed Aymen Ben Moussa, Naziha Kasraoui
ABSTRACT:
The quality of earnings is an indicator of good banking management while indebtedness; the size and the investment are internal variables that show the way of exploiting the activities of financing and banking resources.
In the context of this article, we use a sample of 12 banks in Tunisia over the period (2012…2021). Through the estimation of a static panel model, we found that size and leverage have a negative impact on earning quality while liquidity and investment have a positive impact on earning quality.
Keywords: benefits quality, indebtedness, size, investment, bank, panel