Results 131 to 140 of about 24,431 (166)
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Earnings' Quality and Smoothing
SSRN Electronic Journal, 2005We study a model of financial reporting and show that a credible equilibrium may exist where, compared to earnings reported without discretion, better informed managers report smoother earnings by smoothing the transitory component when news is good and report earnings that accentuate the intertemporal differences when news is bad.
Michael Kirschenheiter, Nahum D. Melumad
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2018
Penelitian ini bertujuan untuk menguji pengaruh debt financing, fair value accounting, managerial ability, sales volatility, dan cash volatility terhadap earnings quality. Penelitian ini menggunakan sampel berupa data perusahaan manufaktur yang terdaftar di BEI periode 2013-2015.
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Penelitian ini bertujuan untuk menguji pengaruh debt financing, fair value accounting, managerial ability, sales volatility, dan cash volatility terhadap earnings quality. Penelitian ini menggunakan sampel berupa data perusahaan manufaktur yang terdaftar di BEI periode 2013-2015.
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Earnings Quality at Initial Public Offerings
SSRN Electronic Journal, 2006Abstract We show that, contrary to popular belief, initial public offering (IPO) firms report more conservatively. We attribute this to the higher quality reporting demanded of public firms by financial statement users and consequentially higher monitoring by auditors, boards, analysts, rating agencies, press, and litigants, and to greater regulatory
Ray Ball, Lakshmanan Shivakumar
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Economics Letters, 2008
Abstract The effect of cognitive ability as indicated by a vocabulary test score on earnings by teachers and selected other occupations is estimated. Although test scores increase earnings for non-teacher occupations, the effect of test scores on teacher earnings is zero.
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Abstract The effect of cognitive ability as indicated by a vocabulary test score on earnings by teachers and selected other occupations is estimated. Although test scores increase earnings for non-teacher occupations, the effect of test scores on teacher earnings is zero.
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Strategy and earnings quality Strategy and earnings quality
2021Ballas, Apostolos +3 more
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Time to add screening for financial hardship as a quality measure?
Ca-A Cancer Journal for Clinicians, 2021Cathy J Bradley +2 more
exaly
2019
Earnings quality (EQ) has attracted special attention from researchers and their efforts have been to achieve a valid and reasonable method to assess it. In literature, there have been developed various definitions of EQ and have been proposed several approaches to measure it.
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Earnings quality (EQ) has attracted special attention from researchers and their efforts have been to achieve a valid and reasonable method to assess it. In literature, there have been developed various definitions of EQ and have been proposed several approaches to measure it.
openaire +1 more source