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Earnings Management and Earnings Quality: Theory and Evidence
The Accounting Review, 2014 ABSTRACT We study a model of earnings management and provide predictions about the time-series properties of earnings quality and reporting bias. We estimate the model to empirically separate two components of investor uncertainty: fundamental economic uncertainty, and information asymmetry between the manager and investors due to ...
Anne Beyer +2 more
openalex +2 more sources
Relationship between Earnings Management and Earnings quality in the Globalized Business Environment [PDF]
SHS Web of Conferences, 2021 Research background: Earnings management is a versatile phenomenon in firms’ financial reporting and It´s purpose is to demonstrate reasonable earnings quality. Thus, earnings management has much in common with earnings quality.
Cug Juraj, Cugova Aneta
doaj +1 more source
Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories [PDF]
AJAR (Asian Journal of Accounting Research), 2022 Purpose – Discretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management and vice versa.
Riyan Harbi Valdiansyah +1 more
doaj +1 more source
al-Uqud: Journal of Islamic Economics, 2023 This research aims to determine the impact of leverage, liquidity, and profitability; examine company size as a moderating element; and compare earnings quality at Indonesian and Malaysian Islamic commercial banks.
Syada Aryanto +3 more
doaj +1 more source
Earnings quality and crash risk in China: an integrated analysis [PDF]
Journal of Asian Business and Economic Studies, 2021 Purpose – The authors provide a comprehensive empirical examination on the impact of earnings quality on stock price crash risk in China. Design/methodology/approach – The authors acknowledge and distinguish two-dimensional proxies for earnings quality –
Udomsak Wongchoti +4 more
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Financial Factors Affecting Earnings Management and Earnings Quality: New Evidence from an Emerging Market [PDF]
ACRN Journal of Finance and Risk Perspectives, 2020 The purpose of this study is to examine the effect of financial factors on earnings management and earnings quality. Moreover, the study examines the role of earnings management as a mediator in the effect of the financial factors on earnings quality. It
Isam Saleh, Malik Abu Afifa, Fadi Haniah
doaj +1 more source
EARNINGS QUALITY BASED ON FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Transilvania Bank Group earnings from December 31, 2017 to December 31, 2018. We search on the correlation between fair value measurements and earnings quality. As the fair value is an independent variable, the earnings
Valentin Gabriel CRISTEA
doaj
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
doaj +1 more source
The relationship between earnings quality and liquidity risk [PDF]
پژوهشهای تجربی حسابداری, 2014 : This research invetigates the relationship between earnings quality and liquidity risk. Earnings quality is measured using three different proxies: earnings persistence, value relevance, and accrual quality.
Mansour Nakhaei, Kaveh Mehrani
doaj +1 more source
Earnings quality and financial flexibility: A moderating role of corporate governance
Cogent Business & Management, 2022 The aim of this study is primarily to demonstrate how earnings quality is an influential determinant of financial flexibility. Secondly, how earnings quality affects financial flexibility.
Rashidul Islam +2 more
doaj +1 more source