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
doaj +3 more sources
The Effect of Accounting Conservatism to the Earning Quality and Stocks Return [PDF]
مطالعات تجربی حسابداری مالی, 2007 Economic decision-making needs information; lack of information results ambiguity of decision. Financial reports provide most of the information needed in process of decision-making (D-M).
Ali Saghafi, Mehdi Sadidi
doaj +1 more source
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
The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism [PDF]
, 2012 This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Jiang, Y, Chen, Q
core +6 more sources
Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector
, 2022 The purpose of this study is to examine the relationship between board leadership structure and earning quality of banking sectors in Malaysia. This study purposely focuses on four sectors of board leadership structure which is board size, board ...
Nurshafarrina, Binti Abdul Rani +3 more
core +1 more source
The Effect Of Real Earning Management, Earning Quality, And Leverage On Company Performance With Company Age As A Moderation Variable [PDF]
, 2023 The purpose of this study is to analyze whether real earnings management, earning quality, and leverage affects companies' performance with company age as a moderation variable. The method used in this study was panel data regression analysis. The sample
Malau, Melinda, Putra, Ipan Adi
core +1 more source
Jurnal Akuntansi Kontemporer, 2020 Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties.
Williyan Putra Perdana, Lodovicus Lasdi
doaj +1 more source
The Effect of Earnings Volatility, Income Smoothing, Corporate Governance, and Firm Size on Earnings Quality Conventional Banks in Indonesia [PDF]
E3S Web of Conferences, 2023 Although there are many other factors that influence a country's economic development, banks are one of the most important factors in the economy. Considering that if the banking system is unstable and does not function efficiently, the allocation of ...
Marsintauli Frihardina, Pribadi Aruni
doaj +1 more source
Military Background, Political Connection, Audit Quality And Earning Quality
Jurnal Akuntansi, 2020 This research is try to determine the effect of military background and political connections on earning quality with audit quality as a mediator.
Arif Widodo, Zaenal Fanani
doaj +1 more source
PENGARUH KUALITAS LABA TERHADAP ASIMETRI INFORMASI DAN BIAYA EKUITAS
Jurnal Akuntansi Kontemporer, 2020 Investor will submit their investment when rate of return is exceeding required cost of equity. Cost of equity is defined based on various information, one of them is earning information.
Agung Putra Sulaiman +2 more
doaj +1 more source