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Determinants of earnings quality: The role of managerial ownership
Akuntansi dan Teknologi Informasi, 2023 This research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable.
Cahya Wahyuningtyas, Taufikur Rahman
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DETERMINANTS OF EARNING PERSISTENCE
ACCRUALS (Accounting Research Journal of Sutaatmadja), 2020 This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method.
Trisandi Eka Putri +2 more
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Earnings Management, Board Composition and Earnings Persistence in Emerging Market [PDF]
Sustainability, 2022 Income data are useful for making economic decisions and anticipating future revenues. Earning quality, or the utility of earnings in making decisions, is determined by real economic performance. Firms with greater performance should, on average, have higher profits quality.
Nguyen Vinh Khuong +6 more
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Earnings Persistence and Abnormal Audit Fees
Discrete Dynamics in Nature and Society, 2022 This study discusses the impact of earnings persistence on abnormal audit fees and explores the mechanism between earnings persistence and abnormal audit fees.
Xiaohui Zhou +3 more
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Dividend persistence and earnings management in emerging markets
Revista Contabilidade & Finanças, 2021 We investigate the relationship between dividend persistence and earnings management, considering the levels of economic performance and risk in emerging countries.
Orleans Silva Martins +2 more
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Assessing Intergenerational Earnings Persistence among German Workers [PDF]
SSRN Electronic Journal, 2008 In this study we assess the relationship between father and son earnings among (West) German Workers. To reduce the lifecycle and attenuation bias a novel sampling procedure is developed and applied to the German Socio-Economic Panel (SOEP) 1984-2006. Our preferred point estimate indicates that about 1/3 of the earnings differential in the labor market
Pfeiffer, Friedhelm, Eisenhauer, Philipp
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Persistence and Predictive Ability of Earnings: Evidence from France and the UK
Economics and Business, 2021 The persistence and predictive ability are extensively requested as desirable attributes of earnings quality in the literature. The paper aims at investigating the persistence and predictive ability of earnings in French and UK companies.
Kimouche Bilal
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PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES
Jurnal Akuntansi Kontemporer, 2020 Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value.
Grace Setiyani Tjandra +2 more
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Earnings Decomposition, Value Relevance and Predictability [PDF]
Iranian Journal of Finance, 2021 Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility.
Sasan Babaie
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Earnings persistence determinants in Indonesia’s consumer goods companies
Jurnal Akuntansi dan Auditing Indonesia, 2023 This study aims to investigate the effect of various financial factors that affect the consumer product sectors in the Indonesia Stock Exchange earnings persistence.
Hanum Paramaratri +2 more
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