Results 251 to 260 of about 6,742,148 (300)

CEO Reputation and Earnings Quality

Contemporary Accounting Research, 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 ...
Jennifer Francis, Allen H. Huang, Shivaram Rajgopal, Amy Zang   +3 more
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Disclosure Quality and Earnings Management

Asia-Pacific Journal of Accounting & Economics, 2001
This study examines the relationship between disclosure quality and earnings management. Corporate disclosure and earnings management are both subject to managers' discretion; therefore, managers are likely to consider their interaction when exercising managerial discretion.
Jian Zhou, Gerald J. Lobo
openaire   +1 more source

A contracting perspective on earnings quality

Journal of Accounting and Economics, 2005
Abstract This paper analyzes the impact of signal-to-noise-ratios and the autocorrelation of a performance measure on the principal's welfare in dynamic agencies with renegotiation. We consider the impact of changes in the persistent, transitory, and reversible components of accounting earnings on its usefulness in valuation versus contracting ...
Christensen, Peter Ove, Feltham, G.A., Sabac, Florin   +2 more
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Earnings Quality.

The Accounting Review, 1994
Abstract Reviews the book `Earnings Quality,' edited by Stephen A. Butler.
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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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Earnings quality in an ethics perspective

International Journal of Business Governance and Ethics, 2016
Profitability is the main objective of most firms, but can profit and the type of economic system firms operate in be anchored to a moral purpose that adequately circumscribes the 'ethical' dimension? In other words, is there an 'ethical measure' of profit?
Romano, Mauro, Onesti, Tiziano
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Determinants of the Time Series of Earnings and Implications for Earnings Quality*

Contemporary Accounting Research, 2001
AbstractThis paper examines whether differences in accrual accounting methods across balance sheet accounts influence the time‐series process of earnings. We define earnings quality as the responsiveness of earnings to shifts in permanent earnings and predict that responsiveness will increase in a firm's use of variable rate debt, where accruals move ...
Sandra L. Chamberlain, Regina M. Anctil
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Does Corporate Governance and Earning Quality Mitigate Idiosyncratic Risk? Evidence from an Emerging Economy [PDF]

Journal of Risk and Financial Management
This study investigates evolving corporate governance mechanisms within the context of an emerging economy. Addressing a literature gap, this study analyses the influence of corporate governance and earnings quality on idiosyncratic risk in an emerging ...
John Sands, Adam G Arian, Habib Ur Rahman   +2 more
exaly   +2 more sources

Earnings Quality and Price Quality

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 prices can vary across firms and over time, and irrational trading can contribute to such variation.
Rani Hoitash, Murugappa (Murgie) Krishnan, Srinivasan Sankaraguruswamy   +2 more
openaire   +1 more source

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
openaire   +1 more source