Earnings Quality over Time [PDF]
پژوهشهای تجربی حسابداری, 2015 The data composed of firms & time in a certain period of time are called “panel data” .This paper investigates changes in earning quality of the firms listed in Tehran Stock Exchange.
farhad fallahnejad, mohammad sayyadi
doaj +2 more sources
An investigate on relationship between moral hazard and corporate governance with earning forecast quality in the Tehran Stock Exchange [PDF]
Management Science Letters, 2012 Moral hazard and corporate governance are important factors in determining market transparency. The proposed study of this paper investigates the effects of these two factors on earning quality as well as forecasted earning in Tehran Stock Exchange.
Seyed ahmad Khalifehsultani +1 more
doaj +2 more sources
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP REAL EARNINGS MANAGEMENT (STUDI LINTAS NEGARA ASEAN) [PDF]
Profita, 2017 We examine Asean Corporate Governance and Quality Audit for analyzing Good Corporate Governance and Audit Quality to real earnings management, with control variable, Leverage, Size, Country and Country.
Verawati Damayanti Manurung +1 more
doaj +4 more sources
KUALITAS LABA DAN CORPORATE GOVERNANCE: BENARKAH KUALITAS LABA BANK SYARIAH LEBIH RENDAH DARI BANK KONVENSIONAL? [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2012 Research regarding the association between corporate governance (CG) and the predictability of earning in Islamic bank is still limited. Islamic bank adopts profit loss sharing (PLS) instead of interest system as used by conventional bank. Regardless its
Sugiyarti Fatma Laela
doaj +2 more sources
Past performance and earning management: The moderating effect of employee relative earning [PDF]
Accounting, 2021 Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are ...
Kountur, Ronny +2 more
doaj +1 more source
Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [PDF]
مجله دانش حسابداری, 2016 Since investors react to delay in presentation of financial statements by firms, and this leads to reconsidering their investment locations, this study concentrated on empirical investigation of the role of mediator of abnormal audit report delay in ...
GholamHossein Mahdavi +1 more
doaj +1 more source
The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2013 In this study, the relationship between earnings quality and stock returns has been studied with the mediation of institutional ownership. Present study is evaluating the earning quality and stock return and influence of institutional ownership on the ...
Golarzi Golarzi, Zangouri Zangouri
doaj +1 more source
Cogent Business & Management, 2023 The purpose of this paper is to investigate whether audit firm reputation provides insight into financial reporting quality of listed companies in Vietnam.
Ngoc Mai Tran, Manh Ha Tran
doaj +1 more source
Investigating the Relationship between Earning Quality and Stock Rate of Return: Listed Companies in TSE [PDF]
مجله توسعه و سرمایه, 2009 Although reported earnings of companies is considered the most important factor for decision- making in capital market; however, things such as assessments, varied accounting methods,smooting of income and earning management in making process threatens ...
Nasser Izadinia, Ph.D +1 more
doaj +1 more source
Journal of Accounting and Finance in Emerging Economies, 2023 Purpose: This study aimed to examine the impact of profitability, firm size, and investment opportunities on earning quality of companies in Pakistan.
Mifrah Hanif +3 more
doaj +1 more source