Earnings Management Boosts Profitability for Dubai Listed Companies, Study Finds
The study looked at how companies in Dubai manage their earnings and how it affects their profitability ratios. They analyzed data from 52 listed companies over 5 years. The results showed that companies used earnings management to different extents. Earnings management had a positive impact on some profitability ratios like ROA, ROE, and ROI, but a negative impact on OCFM. It did not have an effect on other ratios like ROCE, OIM, GPM, and NPM.