Results 281 to 290 of about 7,643,382 (352)

Abnormal disclosure tone, earnings management and earnings quality

Journal of Applied Accounting Research, 2022
PurposeThe authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective,
Heba Abou-El-Sood, Dalia El-Sayed
semanticscholar   +2 more sources

Earnings Quality and Earnings Management

Earnings Quality, 2019
Earnings management (EM) and earnings quality (EQ) can be considered two related challenging issues in financial reporting as EM is an aspect influencing EQ. Managers can make discretionary accounting choices that are regarded as a practice of either efficient communication of private information or distorting disclosure.
Elisa Menicucci
semanticscholar   +2 more sources

Earnings Management and Earnings Quality: Theory and Evidence

The Accounting Review, 2018
We study a model of earnings management and provide predictions about the time-series properties of earnings quality and reporting bias. We estimate the model to empirically separate two components of investor uncertainty: fundamental economic ...
A. Beyer, Ilan Guttman, I. Marinovic
semanticscholar   +2 more sources

Earnings Quality

, 2019
Elisa Menicucci
semanticscholar   +3 more sources

CEO power, audit committee effectiveness and earnings quality

Journal of Accounting in Emerging Economies, 2023
PurposeThe purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in Uganda.Design/methodology/approachThe authors employed cross-sectional
Dorcus Kalembe, T. Kaawaase, S. K. Nkundabanyanga, I. Kayongo   +3 more
semanticscholar   +1 more source

CEO duality, earnings quality and board independence

Journal of Financial Reporting & Accounting, 2021
Purpose This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals.
S. Alves
semanticscholar   +1 more source

Corporate social responsibility and earnings quality in family firms

Journal of Applied Accounting Research, 2022
PurposeThe purpose of this paper is to investigate the relationship between corporate social responsibility and earnings quality, specifically in family firms.Design/methodology/approachBased on a sample of French-listed firms from the period 2005 to ...
Emna Brahem, Florence Depoers, Faten Lakhal   +2 more
semanticscholar   +1 more source

Powerful CEOs and earnings quality

Managerial Finance, 2021
PurposeThis study explores the effect of CEO power on earnings quality. If powerful CEOs make the information environment more opaque, they can easily conceal information to hide self-dealing behavior through earnings manipulation.
Shin-Rong Shiah-Hou
semanticscholar   +1 more source

How firms' performance mediates the relationship between corporate governance quality and earnings quality?

, 2021
PurposeThe purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect path, in which firms' performance is a mediating variable that is influenced
Mohammed Adel Elzahaby
semanticscholar   +1 more source

Capital structure and earnings quality in microfinance institutions

, 2021
PurposeThe purpose of this paper is to examine whether capital structure matters for earnings management of microfinance institutions.Design/methodology/approachThe empirical study is conducted using a sample of 575 MFIs over 2007 to 2015, we determined ...
Naima Lassoued
semanticscholar   +1 more source