Results 31 to 40 of about 478,068 (210)
DeReMa (Development Research of Management): Jurnal Manajemen, 2018 This research aims at analyzing the effects of management ability, independent directors and the total number of directors on the board to earning quality that is measured by restatement, earning persistence, and accrual quality. The research populations
Edi Edi, Suyadi Suyadi
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PERSPEKTIF NILAI PERUSAHAAN: KEBIJAKAN DIVIDEN DAN QUALITY OF EARNING
E-Jurnal Manajemen, 2021 Dampak dari kesalahan dalam membuat keputusan keuangan akibat dari sikap opportunistik pihak manajemen adalah menurunnya laba yang dihasilkan perusahaan sehingga untuk mengatasi hal ini pihak manajemen akan melakukan manipulasi laporan keuangan yang ...
Nurfitri Desliniati, Sari Atul Hilaliyah
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Non-GAAP Earnings and the Earnings Quality Trade-off [PDF]
SSRN Electronic Journal, 2018 Using a large sample of earnings press releases by Australian firms, we compare multiple attributes of non‐GAAP earnings measures with their closest GAAP equivalent. We find that, on average, non‐GAAP earnings are more persistent, smoother, more value relevant, and have higher predictive power than their closest GAAP equivalent.
Andrea Ribeiro +2 more
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Impact of the corporate governance characteristics and ownership on earnings quality of the Islamic private banks in Iran [PDF]
Management Science Letters, 2012 This paper investigates corporate governance and ownership effects on earning quality in Iranian private banks. The study uses the information of 12 private banks from year 2005 to 2010 using regression analysis based on panel data.
Mohammad Khodaei Valahzaghard +1 more
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The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [PDF]
مجله دانش حسابداری, 2013 This paper analyzes earning management in firms under financial crises and its effects on earning quality compared with other firms during 2005-2010, using the data of 32 firms under financial crises and 82 other firms to test research hypothesis.
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Optimizing earning quality in bank finance: a theoretical model and empirical investigation in India
Cogent Economics & FinanceAgency theory highlights that debt serves as a tool to monitor managerial behaviour of the borrowing firms. We argue that in a privately negotiated banking system, the monitoring should encompass the earning quality of the firms.
Ketan Mulchandani +2 more
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SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2017 This research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014.
Anna Mathova +2 more
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HOW THE CORPORATE GOVERNANCE RATINGS AFFECT THE FIRM VALUE: EMPIRICAL EVIDENCE FROM THE INDONESIA STOCK EXCHANGE [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2020 This paper aims at assessing corporate governance by the instrumentality of ratings for a sample of 115 companies listed on the IDX during 2012-2016 in 575 cases.
Amin A., Arniati T., Puspita D.A.
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Determinant of Earnings Quality
International Journal of Finance & Banking Studies (2147-4486), 2022 The quality of earnings indicates the current or future capability of the company to support the decisions made by managing board and other stakeholders. This research have to goal to examine the determinant of earnings quality in Indonesia, including: IFRS convergence, accounting disclosures, and audit committees.
Pujiati, Diyah +2 more
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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
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