Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [PDF]
مجله دانش حسابداری, 2017 This study examined the relationship between audit tenure and audit quality in companies listed in the Tehran Stock Exchange, TSE. The Ability of beating earnings forecast and abnormal working capital accruals were used as proxies for audit quality.
Akbar Parvaei +2 more
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Financial distress and accrual and real earnings management in Polish public companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The study aims to assess differences in accrual and real earnings management strategies between financially distressed and non-distressed companies.
Joanna Lizińska, Leszek Czapiewski
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Abnormal Accruals, Earning Instability and Financial Distress [PDF]
مجله دانش حسابداری, 2013 The present study evaluates the correlation between some features of earning quality to financial crisis. So some prevalence model in subject literature is used for calculating the earning quality indexes, as well as three general criteria and two native
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The role of working capital accruals on earnings quality and stock returns [PDF]
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
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Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [PDF]
مجله دانش حسابداری, 2013 In this paper the persistence of abnormal changes in cash has been evaluated and then the persistence of changes in cash and abnormal accruals has been compared.
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The effect of companies’ employment of their ex-auditors on their Audit Quality: Evidence from UK [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2022 The UK regulatory bodies mandated two years cooling off period before the former audit team members can hold a managerial position within the client firm.
Laila Aladwey
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IMPLIKASI REGULASI PASAR MODAL TERHADAP MOTIF MANAJEMEN LABA: PENGUJIAN BERBASIS TEORI PENSINYALAN
Jurnal Akuntansi dan Keuangan Indonesia, 2014 This study examines the motives for earnings management following a series of regulation released by the Capital Market Supervisory Agency and Indonesian Stock Exchange in 2004.
Sansaloni Butar Butar
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Recognition of Earnings Management Using Changes in Asset Turnover and Profit Margin [PDF]
پژوهشهای تجربی حسابداری, 2015 The aim of this research is to recognize earnings management of the firms listed in Tehran Stock Exchange using changes in asset turnover (ATO) and profit margin (PM).
ahmad bahrami, mohsen dastgir
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The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: As prior studies consequences, accruals quality and corporate governance are two important factors that can affect on firms performance significantly.
Azam Valizadeh Larijani +2 more
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Earnings Quality and Stock Returns. [PDF]
بررسیهای حسابداری و حسابرسی, 2008 In this article we investigated the role of accruals in interpreting earnings quality in Tehran Stock Exchange (TSE), and the relation between earnings quality based on accruals and it's components with normal and abnormal returns By using data from TSE
محمد حسین قائمی +2 more
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