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Jurnal Akuntansi, 2019 This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression.
Fany -, Yie Ke Feliana
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Cogent Business & Management, 2022 This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality.
Mohammad Ahmad Alqam +3 more
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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
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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
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Accounting Conservatism and Earnings Quality
Journal of Risk and Financial Management, 2022 Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by investigating the
Farzaneh Zadeh +2 more
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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
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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
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Jurnal Akuntansi dan Keuangan Indonesia, 2012 Research regarding the association between corporate governance (CG) and the predictability of earning in Islamic bank is still limited. Islamic bank adopts profit loss sharing (PLS) instead of interest system as used by conventional bank. Regardless its
Sugiyarti Fatma Laela
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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
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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
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