Results 11 to 20 of about 6,848,567 (249)
EARNINGS QUALITY AND ASYMMETRIC COST BEHAVIOR: A STUDY OF INDONESIA CAPITAL MARKET
International Journal of Innovative Technologies in Economy, 2022 This study investigates whether earnings quality affects to asymmetric cost behavior, i.e., sticky cost of listed firms of Jakarta Stock Exchange (JKSE). This study analyzes 1032 year-firms observations during 2012-2019 periods.
Riki Martusa +2 more
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Earnings Attributes and Cost of Equity [PDF]
تحقیقات مالی, 2013 Some of inherent limitations of accrual accounting make the actual earnings and accounting earnings different. So assessment of reported earnings quality has allocated extensive bulk of accounting studies to itself.
Gholamreza Kordestani, Siyamak Tayefeh
doaj +1 more source
The importance of liquidity to improve the quality earnings of company
Jurnal Akuntansi dan Auditing Indonesia, 2023 This research aims to examine the relationship of Profitability, Liquidity, and Investment Opportunity Set on Earnings Quality with Good Corporate Governance as its Moderating Variable from some manufacturing companies listed on the Indonesia Stock ...
Teguh Erawati +3 more
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Earnings quality and type of earnings management in non-stressed and stressed companies [PDF]
AccountingThis paper examines the relationship between earnings management and earnings quality in two countries (93 companies from Tehran Stock Exchange and 92 companies from Saudi Arabia Stock Exchange) for the period (2013-2022 Tehran) and (2014-2023
Ali al-Naffakh +4 more
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Audit Committees and Financial Reporting Quality [PDF]
, 2013 This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
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A Review on the Multidimensional Analysis of Earnings Quality
Revista de Contabilidad: Spanish Accounting Review, 2019 There is a generalized consensus among accounting researchers about the multidimensional nature of earnings quality: Earnings quality depends on a series of characteristics that enhance the usefulness of the earnings figure for decision making.
Ana Licerán Gutiérrez +1 more
doaj +1 more source
EARNINGS AND FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Romanian Commercial Bank earnings at June 30, 2019. We focus on the relationship between fair value measurements and predictability as a measure of earnings quality.
Valentin Gabriel CRISTEA
doaj
Riset Akuntansi dan Keuangan Indonesia, 2022 High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial
Javier Reynold Prisadi, Amrie Firmansyah
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The role of working capital accruals on earnings quality and stock returns [PDF]
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
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Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds [PDF]
مجله دانش حسابداری, 2015 Different researches employ different empirical methodsto assess earnings management. One of the methods concentrates on profit distribution that refers to acts to meet or beat certain threshold.
Shokrollah Khajavi +1 more
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