Results 171 to 180 of about 478,068 (210)

Earnings Quality and Earnings Management

2019
Earnings management (EM) and earnings quality (EQ) can be considered two related challenging issues in financial reporting as EM is an aspect influencing EQ. Managers can make discretionary accounting choices that are regarded as a practice of either efficient communication of private information or distorting disclosure.
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Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients

Review of Accounting Studies, 2003
We show that firms reporting sustained increases in both earnings and revenues have (1) higher quality earnings and (2) larger earnings response coefficients (ERCs) in comparison to firms reporting sustained increases in earnings alone. With respect to earnings quality, firms with revenue-supported increases in earnings have more persistent earnings ...
Aloke Ghosh, Zhaoyang Gu, Prem C. Jain
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Earnings Management and Earnings Quality: Theory and Evidence

The Accounting Review, 2014
ABSTRACT We study a model of earnings management and provide predictions about the time-series properties of earnings quality and reporting bias. We estimate the model to empirically separate two components of investor uncertainty: fundamental economic uncertainty, and information asymmetry between the manager and investors due to ...
Anne Beyer, Ilan Guttman, Iván Marinovic   +2 more
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Earnings' Quality and Smoothing

SSRN Electronic Journal, 2005
We study a model of financial reporting and show that a credible equilibrium may exist where, compared to earnings reported without discretion, better informed managers report smoother earnings by smoothing the transitory component when news is good and report earnings that accentuate the intertemporal differences when news is bad.
Michael Kirschenheiter, Nahum D. Melumad
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Determinan Earnings Quality

2018
Penelitian ini bertujuan untuk menguji pengaruh debt financing, fair value accounting, managerial ability, sales volatility, dan cash volatility terhadap earnings quality. Penelitian ini menggunakan sampel berupa data perusahaan manufaktur yang terdaftar di BEI periode 2013-2015.
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Earnings Quality at Initial Public Offerings

SSRN Electronic Journal, 2006
Abstract We show that, contrary to popular belief, initial public offering (IPO) firms report more conservatively. We attribute this to the higher quality reporting demanded of public firms by financial statement users and consequentially higher monitoring by auditors, boards, analysts, rating agencies, press, and litigants, and to greater regulatory
Ray Ball, Lakshmanan Shivakumar
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Earnings Quality

SSRN Electronic Journal, 2021
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Teacher quality and earnings

Economics Letters, 2008
Abstract The effect of cognitive ability as indicated by a vocabulary test score on earnings by teachers and selected other occupations is estimated. Although test scores increase earnings for non-teacher occupations, the effect of test scores on teacher earnings is zero.
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Strategy and earnings quality Strategy and earnings quality

2021
Ballas, Apostolos, Hevas, Dimosthenis, Karampinis, Nikolaos, Orestes Vlismas   +3 more
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Corporate disclosure quality, earnings smoothing, and earnings' timeliness

Journal of Business Research, 2003
Abstract This paper explores the interaction between corporate disclosure and recognition practices by examining the relation between financial analysts' ratings of disclosure quality, discretionary accruals, and the earnings–return association.
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