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Optimizing earning quality in bank finance: a theoretical model and empirical investigation in India
Cogent Economics & FinanceAgency theory highlights that debt serves as a tool to monitor managerial behaviour of the borrowing firms. We argue that in a privately negotiated banking system, the monitoring should encompass the earning quality of the firms.
Ketan Mulchandani +2 more
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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
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The Effect of Foreign Ownership and Managerial Ability on Earning Quality with Committee Audit as Moderating Variable [PDF]
Облік і фінанси, 2020 This study aims to investigate the effect of foreign ownership and managerial ability on earning quality with committee audit as moderating variable. The authors used secondary data that was obtained from annual report.
Sylvia Dwi Lestari +2 more
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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
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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
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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
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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
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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
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Foundations and Trends® in Accounting, 2008 This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our
Jennifer Francis +2 more
openaire +2 more sources
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
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