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Determinan Earnings Quality

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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Earnings Quality at Initial Public Offerings

SSRN Electronic Journal, 2006
Abstract 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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Earnings Quality

SSRN Electronic Journal, 2021
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Teacher quality and earnings

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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Strategy and earnings quality Strategy and earnings quality

2021
Ballas, Apostolos   +3 more
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Earnings Quality

Accounting Horizons, 2003
Katherine Schipper, Linda Vincent
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Time to add screening for financial hardship as a quality measure?

Ca-A Cancer Journal for Clinicians, 2021
Cathy J Bradley   +2 more
exaly  

Measures of Earnings Quality

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 and Management Earnings Forecast

Global Business Administration Review, 2010
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