Results 211 to 220 of about 25,176 (266)
Some of the next articles are maybe not open access.
Earnings quality on the street
Contemporary Accounting Research, 2019AbstractWe 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 +2 more
openaire +1 more source
Earnings Management and Earnings Quality
SSRN Electronic Journal, 2007Abstract Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al.
openaire +1 more source
Earnings Quality and Price Quality
SSRN Electronic Journal, 2002Several papers have considered the relevance or quality of earnings by examining its relationship to prices, implicitly assuming that the quality of prices (or the market in which prices are set) remains constant. However, the quality of or noise in prices can vary across firms and over time, and trading pressure beyond what can be justified by ...
Rani Hoitash +2 more
openaire +1 more source
SSRN Electronic Journal, 2021
This study explores the relationship between strategy and earnings quality. We focus on firms classified as prospectors or defenders, and we analyze the effects of different strategic choices on various attributes of earnings quality: (accrual and real) earnings management, conditional conservatism, and earnings persistence.
Apostolos A. Ballas +3 more
openaire +1 more source
This study explores the relationship between strategy and earnings quality. We focus on firms classified as prospectors or defenders, and we analyze the effects of different strategic choices on various attributes of earnings quality: (accrual and real) earnings management, conditional conservatism, and earnings persistence.
Apostolos A. Ballas +3 more
openaire +1 more source
CEO Reputation and Earnings Quality
SSRN Electronic Journal, 2004We 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 +3 more
openaire +2 more sources
Earnings quality in an ethics perspective
International Journal of Business Governance and Ethics, 2016Profitability is the main objective of most firms, but can profit and the type of economic system firms operate in be anchored to a moral purpose that adequately circumscribes the 'ethical' dimension? In other words, is there an 'ethical measure' of profit?
Romano, Mauro, Onesti, Tiziano
openaire +3 more sources
Disclosure Quality and Earnings Management
SSRN Electronic Journal, 2001Abstract 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
openaire +1 more source
A contracting perspective on earnings quality
Journal of Accounting and Economics, 2005Abstract This paper analyzes the impact of signal-to-noise-ratios and the autocorrelation of a performance measure on the principal's welfare in dynamic agencies with renegotiation. We consider the impact of changes in the persistent, transitory, and reversible components of accounting earnings on its usefulness in valuation versus contracting ...
Christensen, Peter Ove +2 more
openaire +2 more sources