Results 121 to 130 of about 24,431 (166)

Earnings Quality Following Corporate Acquisitions

SSRN Electronic Journal, 2003
PurposeThe paper aims to examine earnings quality during the post‐acquisition period.Design/methodology/approachThe paper defines earnings quality as an earnings stream more closely associated with future cash flows from operations. It uses the stock market's reaction at the acquisition announcement to infer merger motives and hypothesize that synergy ...
Charles A. Barragato, Ariel Markelevich
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Disclosure Quality and Earnings Management

SSRN Electronic Journal, 2001
Abstract Drawing upon the results of theoretical and empirical research on the relation between corporate disclosure and information asymmetry and on the relation between information asymmetry and earnings management, we hypothesise that the extent of earnings management is negatively related to corporate disclosure quality.
Gerald J. Lobo, Jian Zhou
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CEO Reputation and Earnings Quality

SSRN Electronic Journal, 2004
We examine the association between CEO reputation (proxied by the extent of press coverage) and the quality of the firm’s earnings (proxied by two accruals-based measures). We test three explanations for an association between these constructs: the efficient contracting hypothesis suggests that reputed CEOs are associated with good earnings quality ...
Francis, Jennifer, Huang, Allen H., Rajgopal, Shivaram, Zang, Amy Y.   +3 more
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Earnings quality on the street

Contemporary Accounting Research, 2019
AbstractWe develop a composite firm‐year earnings quality score (EQSCORE) that uses signals based on fundamental analysis. We obtain a proprietary data set of 613 reports about aggressive reporting practices over 2004–2009 for 230 unique firms from a research firm (RF).
Khan, Urooj, Peddireddy, Venkat, Rajgopal, Shiva   +2 more
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Accounting Standards, Earnings Management, and Earnings Quality

SSRN Electronic Journal, 2012
This paper examines how the characteristics of accounting systems and management incentives interact and collectively determine financial reporting quality. We develop a rational expectations equilibrium model that features a steady-state firm with investments, financial and non-financial information, and earnings management opportunities.
Ralf Ewert, Alfred Wagenhofer
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Earnings Quality

2008
Diese Diplomarbeit befasst sich mit dem häufig genannten aber schlecht definierten Thema der Ergebnisqualität und gibt einen Überblick darüber. Zuerst wird der Begriff definiert, die Verwendung von Ergebnissen im Vergleich zu Pro-Forma-Ergebnissen, Residualeinkommen und Cashflows wird erklärt und die verschiedenen Sichten darüber sowie beeinflussenden ...
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Audit Partner Rotation, Earnings Quality and Earnings Conservatism

SSRN Electronic Journal, 2005
We provide evidence of an association between audit partner rotation and the quality of earnings. It is a requirement for Australian firms that the engagement partner be identified by name in the annual report. Using a sample of 3,621 firm-years between 1998 and 2003, we show that audit partner changes most likely reflecting partner rotation (i.e ...
Jane Maree Hamilton, Caitlin M. S. Ruddock, Donald J. Stokes, Stephen L. Taylor   +3 more
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Earnings Quality and Earnings Management

2019
Earnings management (EM) and earnings quality (EQ) can be considered two related challenging issues in financial reporting as EM is an aspect influencing EQ. Managers can make discretionary accounting choices that are regarded as a practice of either efficient communication of private information or distorting disclosure.
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Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients

Review of Accounting Studies, 2003
We show that firms reporting sustained increases in both earnings and revenues have (1) higher quality earnings and (2) larger earnings response coefficients (ERCs) in comparison to firms reporting sustained increases in earnings alone. With respect to earnings quality, firms with revenue-supported increases in earnings have more persistent earnings ...
Aloke Ghosh, Zhaoyang Gu, Prem C. Jain
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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, Ilan Guttman, Iván Marinovic   +2 more
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