Results 11 to 20 of about 25,176 (266)
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
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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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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
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Foundations and Trends® in Accounting, 2008 This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our
Jennifer Francis +2 more
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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
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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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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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Accounting Conservatism and Earnings Quality
Journal of Risk and Financial Management, 2022 Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by investigating the
Farzaneh Zadeh +2 more
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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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