Results 21 to 30 of about 27,996 (316)
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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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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Earnings Quality and Stock Returns* [PDF]
The Journal of Business, 2006 An exclusive focus on bottom‐line income misses important information contained in accruals (the difference between accounting earnings and cash flow) about the quality of earnings. Earnings increases that are accompanied by high accruals, suggesting low‐quality earnings, are associated with poor future returns.
Chan, Konan +3 more
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The Effect of Earnings Quality Measures on Excess Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2015 The present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess.
D. Forooghi +2 more
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FACTORS AFFECTING EARNINGS QUALITY
Jurnal Bisnis dan Akuntansi, 2022 The research aims to obtain empirical evidence about factors that affect earnings quality, particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit committee, leverage, investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership on earnings quality. The population used
Alvin Alvin, Yulius Kurnia Susanto
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Earnings Quality on Bucharest Stock Exchange Regulated Market [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 The quality of earnings is an important issue regarding the correct assessment of the financial performance of an economic entity, of the sustainability of earnings.
Mihaela Maria Mihalcea
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Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [PDF]
مطالعات تجربی حسابداری مالی, 2010 This paper investigates earnings quality’s trend in Tehran stock exchange listed companies over the period 1380-1387 using a sample of 64 companies in 4 industries.
G. Boulou +2 more
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The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [PDF]
بررسیهای حسابداری و حسابرسی, 2009 This research has investigated the relationship between earnings quality and dividend. Accruals based on Dechow and Dichev (2002) models, extraordinary items, restatement of the earnings and Pearson correlation between current and next period operating ...
Seyed Hossein Alavi Tabari +3 more
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The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [PDF]
پژوهشهای تجربی حسابداری, 2012 The main goal of this study is to investigate the effect of inflation rates on earnings quality of the companies listed on Tehran Stock Exchange (TSE).
Mohammad Namazi, Hamid reza Rezaei
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Non-GAAP Earnings and the Earnings Quality Trade-off [PDF]
SSRN Electronic Journal, 2018 Using a large sample of earnings press releases by Australian firms, we compare multiple attributes of non‐GAAP earnings measures with their closest GAAP equivalent. We find that, on average, non‐GAAP earnings are more persistent, smoother, more value relevant, and have higher predictive power than their closest GAAP equivalent.
Andrea Ribeiro +2 more
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