Results 21 to 30 of about 6,700,738 (247)
Accrual Quality, Earning Persistence and the Cost of Equity Capital [PDF]
مجله توسعه و سرمایه, 2011 At this study affect of Accrual Quality and Earnings Persistence on cost of equity capital have been studied.The main purpose of this study is to investigate the relation between the cost of equity capital and two attributes of earnings: Accrual Quality
Seyed Hossein Alavi Tabari, Ph.D +2 more
doaj +1 more source
Journal of Accounting and Investment, 2019 This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia.
Asaprima Putra Karunia +2 more
doaj +1 more source
Jurnal Dinamika Akuntansi, 2018 The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on ...
Latifah binti Nono, Siti Khomsatun
doaj +1 more source
An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]
Revista de Management Comparat International, 2010 This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Mahdi SALEHI +1 more
doaj
Earnings quality measures and stock return volatility in South Africa
Future Business Journal, 2022 This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018.
Nyanine Chuele Fonou-Dombeu +3 more
doaj +1 more source
The Relationship between Auditor Quality and Accrual Reliability [PDF]
بررسیهای حسابداری و حسابرسی, 2010 This study investigates the relationship between Auditor Quality and Accrual Reliability. To determinate of auditor quality, using two metrics of Auditor Size and Auditor Tenure, and following Richardson, we use accrual persistence for measure of accrual
Ali Akbar Nonahal Nahr +2 more
doaj
The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The present study examines the effect of financial status on earnings quality of listed firms in Tehran Stock Exchange. In this regard, Altman adjusted model for Iranian content is used to determine the financial status of Iranian listed firms.
Mohammadraza Mehrabanpour +2 more
doaj +1 more source
Effects of firm life cycle on matching and accrual quality [PDF]
Revista Contabilidade & FinançasThis study examines the effects of life cycle stages on the quality of revenue-expense matching and accruals of Brazilian public listed companies, and how matching affects accrual quality.
Ana Mariella Bandeira +1 more
doaj +1 more source
KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL
Jurnal Ekonomi dan Bisnis Airlangga, 2020 Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.
Lilik Suroya, Heru Tjaraka
doaj +1 more source
Impact of accrual quality on non-cash flow shock stock returns [PDF]
بررسیهای حسابداری و حسابرسی, 2014 One of the most important factors in selecting the best investment is stocks return. Considering the relationship between stock return and other accounting information, investors are able to allocate their own resources in the best manner.
Daruosh Foroghi +2 more
doaj +1 more source