Jurnal Dinamika Akuntansi, 2018 The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on ...
Latifah binti Nono, Siti Khomsatun
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Pengaruh Kualitas Laba Akuntansi terhadap Efisiensi Investasi Perusahaan dengan Risiko Litigasi sebagai Variabel Moderating (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2011-2012) [PDF]
, 2015 This study examines the moderating effect of litigation risk on the influence of earning quality on investment efficiency. Litigation risk mitigates agency problems and promote greater earning quality.
N, R. A. (Risha), Purwanto, A. (Agus)
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PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY
Jurnal Kajian Akuntansi dan Auditing, 2010 This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units
Pupun Tri Wahyuni, Resti Yulistia Muslim
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Earning Quality and Investment Efficiency; Do Board Characteristics Matter? Evidence from Tehran Stock Exchange [PDF]
Iranian Journal of Finance, 2020 This study postulates the relationships between earning quality and investment efficiency among Tehran Stock Exchange-listed companies with an emphasis on the moderating role of board characteristics including independence, the duality of executives and ...
Mahmoud Karimi +2 more
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Analisis Pengaruh Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Manajemen Laba Sebelum dan Sesudah Adopsi Ifrs [PDF]
, 2015 This study aimed to examine the effect of board of commissioners, audit committee, and audit quality on earning management before and after adoption of IFRS and this study also examine the difference between effect of board of commissioners, audit ...
Afri Yuyetta, Etna Nur +1 more
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Relation between Disclosures Quality and Conditional and Unconditional Conservatism [PDF]
پژوهشهای تجربی حسابداری, 2013 This paper investigated to relation between disclosures quality and conservatism in companies listed in Tehran Stock Exchange. To measuring the disclosures quality use rating firms by Security and Exchange Organization regarding the disclosures quality ...
Nezamadin Rahimian +1 more
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The Medicare Physician Group Practice Demonstration: Lessons Learned on Improving Quality and Efficiency in Health Care [PDF]
, 2008 Discusses the experiences of ten large practices earning performance payments for improving the quality and cost-efficiency of health care delivered to Medicare fee-for-service ...
Gregory Pope +4 more
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The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [PDF]
پژوهشهای تجربی حسابداری, 2017 In the financial markets, the information can be reported as signs, symptoms, news and various predictions from inside or outside of a firm in order to be available for shareholders and stimulate their reaction.
mahdieh habibi, Azita Jahanshad
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PENGARUH BOOK TAX DIFFERENCES TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
, 2017 The purpose of this research is to examine empirically the influance of book tax differences to earning quality. Book tax differences as independent variables divided to three group: Large Negative Book Tax Differences, Large Positive Book Tax ...
PAKPAHAN, Rini Wati +1 more
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Abnormal Accruals, Earning Instability and Financial Distress [PDF]
مجله دانش حسابداری, 2013 The present study evaluates the correlation between some features of earning quality to financial crisis. So some prevalence model in subject literature is used for calculating the earning quality indexes, as well as three general criteria and two native
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