Results 21 to 30 of about 104,980 (208)
DeReMa (Development Research of Management): Jurnal Manajemen, 2018 This research aims at analyzing the effects of management ability, independent directors and the total number of directors on the board to earning quality that is measured by restatement, earning persistence, and accrual quality. The research populations
Edi Edi, Suyadi Suyadi
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Measuring the effect of managerial ability on earning quality [PDF]
Management Science Letters, 2015 This paper presents an empirical investigation to measure the effect of managerial ability on earning quality on selected firms listed on Tehran Stock Exchange over the period 2007-2013.
Jamal Bahri Sales +3 more
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The Contemporary Role of EPS and Book value in Stock Price Evaluation [PDF]
مطالعات تجربی حسابداری مالی, 2006 Earning as an important item of financial statement is considered by many researchers. Many researches in different aspect of earning show the extreme important of it. Here, we attempt to consider earning persistence as a basic and effective factor in
Mohsen Khoshtinat, Mehdi Rezaei
doaj
Pell Grants as Performance-Based Scholarships? An Examination of Satisfactory Academic Progress Requirements in the Nation's Largest Need-Based Aid Program [PDF]
, 2016 The Federal Pell Grant Program is the nation’s largest need-based grant program. While students’ initial eligibility for the Pell is based on financial need, renewal is contingent on meeting minimum academic standards similar to those in models of ...
Schudde, Lauren, Scott-Clayton, Judith
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THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY
Review of Applied Accounting Research (RAAR), 2021 This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that
Yoga Joko Sasongko +3 more
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PENGARUH BOOK TAX DIFFERENCES DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA
Jurnal Akuntansi, 2016 Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba.
Azzahra Salsabiila S +2 more
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Earnings management, board of directors, and earnings persistence: Indonesian evidence
Jurnal Akuntansi & Auditing Indonesia, 2022 This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence. Accrual earnings management was measured using Modified Jone's Model, and real earnings management was assessed by three measures: abnormal cash flow ...
Wing Wahyu Winarno +3 more
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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
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The Relation between Reliability and Earnings Quality after Committing Accounting Standards [PDF]
پژوهشهای تجربی حسابداری, 2015 This paper investigates the qualitative feature of reliability as a measure of evaluating earning accruals persistence in firms listed in TSE. To do this, we have tested two hypotheses.
Hashem Nikoomaram +2 more
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Earnings Volatility and Earnings Predictability [PDF]
مجله دانش حسابداری, 2011 This study, using Dechew and Tang's (2009) framework, takes data from the firms listed in the Tehran stock exchange (TSE) in the period from 2000 to 2006 to analyze the relationship between Earnings volatility and earnings predictability.
Sasan Mehrani, Reza Hesarzadeh
doaj +1 more source