Results 21 to 30 of about 478,068 (210)
Jurnal Akuntansi dan Perpajakan, 2021 This research aims to find out the effect of good corporate governance mechanism proxied on managerial share ownership, independent commissioners and independent audit committee toward firm value which is intervining earning quality and financial ...
Imam Wahyudi +2 more
doaj +1 more source
Reviewing the Effect of Investors’ Behavioral Bias on IPO Return and the Roll of Earning Quality in Reducing this Effect [PDF]
تحقیقات مالی, 2017 This study aims to investigate IPOs return from the Investors’ bias point of view. Moreover, we intend to examine the reducing effect of investors’ bias on IPOs return through earning quality.
Gholamreza Karami, Abbas Hasani
doaj +1 more source
CONTRIBUTION DE LA FEMME DANS LA GOUVERNANCE, CAS DES COMITES D'AUDIT : APPROCHE THEORIQUE
Revue Economie, Gestion et Société, 2020 The audit committee is one of the main governance mechanisms of a corporation. Its establishment and recognition in Morocco has gone through a first stage of standardization before being mandatory for companies offering public services (Article 106bis of
Zakaria EZ-ZARZARI, Khadija BENAZZI
doaj +1 more source
Managers' narcissism, earning quality, and bankruptcy risk
Teoria e Prática em Administração, 2022 Purpose: This study was conducted with the aim of investigating the effect of narcissism in managers on profit quality and bankruptcy risk. Design/methodology/approach: The present study is applied in terms of purpose and is in positive accounting ...
Fereydoun Ohadi +3 more
doaj +1 more source
Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [PDF]
پژوهشهای تجربی حسابداری, 2021 Tax is one of the main legal costs that individuals and firms incur due to their income-generating activities. According to agency theory, one of the motivations for profit management is to reduce tax liabilities and payments by minimizing the effective
Hadi shayesteh +3 more
doaj +1 more source
Earnings Quality and Stock Returns* [PDF]
The Journal of Business, 2006 An exclusive focus on bottom‐line income misses important information contained in accruals (the difference between accounting earnings and cash flow) about the quality of earnings. Earnings increases that are accompanied by high accruals, suggesting low‐quality earnings, are associated with poor future returns.
Chan, Konan +3 more
openaire +4 more sources
Using the Financial Information’s Qualitative Characteristics for Evaluating Earning Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2008 In this study , the financial information’s qualitative characteristics was used for evaluating earning quality. Regarding to limitations, we examined 85 firms accepted in Tehran Stock Exchange in 1375-1384 period.
احمد احمد پور +1 more
doaj
Intellectual Capital dan Kinerja Keuangan Bank Pembiayaan Rakyat Syariah
Jurnal Akuntansi dan Audit Syariah, 2022 This study aims to examine the effect of intellectual capital on the financial performance, consist of capital, asset quality, earning, liquidity, of Islamic Rural Banks.
Uswatun Muawanah, Jadzil Baihaqi
doaj +1 more source
Business strategy and earnings quality [PDF]
, 2013 : Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S.
Muhammad Nurul Houqe +2 more
core +1 more source
FACTORS AFFECTING EARNINGS QUALITY
Jurnal Bisnis dan Akuntansi, 2022 The research aims to obtain empirical evidence about factors that affect earnings quality, particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit committee, leverage, investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership on earnings quality. The population used
Alvin Alvin, Yulius Kurnia Susanto
openaire +1 more source