Results 11 to 20 of about 25,341 (265)
Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [PDF]
بررسیهای حسابداری و حسابرسی, 2014 Earnings management is both good and bad. Of course, alittle of earnings management can be improved information content ofaccounting. Opportunistic behavior of management with earningsmanipulation decrease information credibility and wreck ...
Gholamreza Kordestani, rashid tatli
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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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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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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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Foundations and Trends® in Accounting, 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 ...
Jennifer Francis +2 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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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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Determinants of earnings quality: The role of managerial ownership
Akuntansi dan Teknologi Informasi, 2023 This research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable.
Cahya Wahyuningtyas, Taufikur Rahman
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