Results 161 to 170 of about 478,068 (210)

Earnings Quality Revisited

SSRN Electronic Journal, 2013
Earning quality as an investment signal has been popular among equity portfolio managers for the last decade. The basic idea behind this accruals anomaly is that stocks with high and increasing accruals tend to have low earnings quality, while stocks with low and decreasing accruals tend to have high earnings quality.
Jennifer Bender, Frank Nielsen
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Earnings Quality and Price Quality

SSRN Electronic Journal, 2002
Several papers have considered the relevance or quality of earnings by examining its relationship to prices, implicitly assuming that the quality of prices (or the market in which prices are set) remains constant. However, the quality of or noise in prices can vary across firms and over time, and trading pressure beyond what can be justified by ...
Rani Hoitash, Murugappa (Murgie) (Murgie) Krishnan, Srinivasan Sankaraguruswamy   +2 more
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Earnings Quality Following Corporate Acquisitions

SSRN Electronic Journal, 2003
PurposeThe paper aims to examine earnings quality during the post‐acquisition period.Design/methodology/approachThe paper defines earnings quality as an earnings stream more closely associated with future cash flows from operations. It uses the stock market's reaction at the acquisition announcement to infer merger motives and hypothesize that synergy ...
Charles A. Barragato, Ariel Markelevich
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Disclosure Quality and Earnings Management

SSRN Electronic Journal, 2001
Abstract Drawing upon the results of theoretical and empirical research on the relation between corporate disclosure and information asymmetry and on the relation between information asymmetry and earnings management, we hypothesise that the extent of earnings management is negatively related to corporate disclosure quality.
Gerald J. Lobo, Jian Zhou
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CEO Reputation and Earnings Quality

SSRN Electronic Journal, 2004
We examine the association between CEO reputation (proxied by the extent of press coverage) and the quality of the firm’s earnings (proxied by two accruals-based measures). We test three explanations for an association between these constructs: the efficient contracting hypothesis suggests that reputed CEOs are associated with good earnings quality ...
Francis, Jennifer, Huang, Allen H., Rajgopal, Shivaram, Zang, Amy Y.   +3 more
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Abnormal disclosure tone, earnings management and earnings quality

Journal of Applied Accounting Research, 2022
PurposeThe authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective, this study examines whether executives manage disclosure tone to support their opportunistic ...
Heba Abou-El-Sood, Dalia El-Sayed
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Earnings quality on the street

Contemporary Accounting Research, 2019
AbstractWe develop a composite firm‐year earnings quality score (EQSCORE) that uses signals based on fundamental analysis. We obtain a proprietary data set of 613 reports about aggressive reporting practices over 2004–2009 for 230 unique firms from a research firm (RF).
Khan, Urooj, Peddireddy, Venkat, Rajgopal, Shiva   +2 more
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Accounting Standards, Earnings Management, and Earnings Quality

SSRN Electronic Journal, 2012
This paper examines how the characteristics of accounting systems and management incentives interact and collectively determine financial reporting quality. We develop a rational expectations equilibrium model that features a steady-state firm with investments, financial and non-financial information, and earnings management opportunities.
Ralf Ewert, Alfred Wagenhofer
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Earnings Quality

2008
Diese Diplomarbeit befasst sich mit dem häufig genannten aber schlecht definierten Thema der Ergebnisqualität und gibt einen Überblick darüber. Zuerst wird der Begriff definiert, die Verwendung von Ergebnissen im Vergleich zu Pro-Forma-Ergebnissen, Residualeinkommen und Cashflows wird erklärt und die verschiedenen Sichten darüber sowie beeinflussenden ...
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Audit Partner Rotation, Earnings Quality and Earnings Conservatism

SSRN Electronic Journal, 2005
We provide evidence of an association between audit partner rotation and the quality of earnings. It is a requirement for Australian firms that the engagement partner be identified by name in the annual report. Using a sample of 3,621 firm-years between 1998 and 2003, we show that audit partner changes most likely reflecting partner rotation (i.e ...
Jane Maree Hamilton, Caitlin M. S. Ruddock, Donald J. Stokes, Stephen L. Taylor   +3 more
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