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The Effect of Global Financial Crisis on Earnings Quality [PDF]
مجله دانش حسابداری, 2018 In the global financial crisis, managers are under pressure, and to avoid bankruptcy, they manipulate financial information or hide them to postpone financial distress, using their authorities in applying accounting standards and doing estimates and ...
Mohammad Hossein Safarzadeh (Ph.D) +1 more
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The Effect of Shareholder Rights on Earnings Quality [PDF]
پژوهشهای تجربی حسابداری, 2013 Using panel data analysis, this paper examines the effect of shareholder rights (as an external corporate governance mechanism) on the quality of reported earnings of Iranian firms. We used a sample comprised of 145 publicly traded firms listed in Tehran
Mohammad hosein Safarzadeh
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Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [PDF]
مجله دانش حسابداری, 2015 This study investigates the effects of product market competition on earnings quality in 131 companies listed in the Tehran stock exchange in the context of 17 industries during 1385-1391.
Seyed Ali Vaez +2 more
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The Effect of Earnings Quality Measures on Excess Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2015 The present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess.
D. Forooghi +2 more
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Earnings persistence in Brazilian football clubs
Revista Contemporânea de ContabilidadeThis paper examines the earnings quality of Brazilian football clubs, focusing on earnings persistence, its relationship with club size, and the persistence of accruals and cash flow. Based on the 2020 ranking by the Brazilian Football Confederation, the
Fábio Minatto +2 more
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Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [PDF]
مجله دانش حسابداری, 2011 Using panel data analysis, this paper examines the relationship between corporate governance and quality of reported earnings. The sample is comprised of 117 listed in Tehran Stock Exchange (TSE) during the period of 1386-1388.
Kaveh Mehrani +1 more
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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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Aggregate earnings-returns relation: insights from REITs
Cogent Business & Management, 2022 Prior research generally reports a positive relationship between firm-level accounting earnings surprises and contemporaneous stock prices, indicating that accounting earnings carry value-relevant information. Recent studies, however, show that investors
Ijaz Ali
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European Journal of Islamic Finance, 2017 The study aims to examine the relationship between shareholding ownership structures, national institutional factors and earnings quality of banks across MENA countries (Middle East and North Africa).
Khawla Bourkhis, Mohamed Wajdi Najar
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An investigation on the effect of risk management on earnings volatility for shares of banks listed in Tehran Stock Exchange [PDF]
Accounting, 2018 This study aims to investigate the effect of risk management on earnings volatility on shares of banks listed in Tehran Stock Exchange. The statistical population includes all 20 listed banks in Tehran Stock Exchange over the period 2009-2015.
Hamid Reza Kordlouie +2 more
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