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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
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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
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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.
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SSRN Electronic Journal, 2013
Earning quality as an investment signal has been popular among equity portfolio managers for the last decade. The basic idea behind this accruals anomaly is that stocks with high and increasing accruals tend to have low earnings quality, while stocks with low and decreasing accruals tend to have high earnings quality.
Jennifer Bender, Frank Nielsen
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Earning quality as an investment signal has been popular among equity portfolio managers for the last decade. The basic idea behind this accruals anomaly is that stocks with high and increasing accruals tend to have low earnings quality, while stocks with low and decreasing accruals tend to have high earnings quality.
Jennifer Bender, Frank Nielsen
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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
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Earnings Quality Following Corporate Acquisitions
SSRN Electronic Journal, 2003PurposeThe paper aims to examine earnings quality during the post‐acquisition period.Design/methodology/approachThe paper defines earnings quality as an earnings stream more closely associated with future cash flows from operations. It uses the stock market's reaction at the acquisition announcement to infer merger motives and hypothesize that synergy ...
Charles A. Barragato, Ariel Markelevich
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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
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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
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Journal of Asia Business Studies, 2019
Purpose The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ). Design/methodology/approach The paper uses earnings persistence and accruals quality as a measures of ...
M. Alipour +3 more
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Purpose The purpose of this paper is to examine the association between corporate environmental disclosure quality (EDQ) and earnings quality (EQ). Design/methodology/approach The paper uses earnings persistence and accruals quality as a measures of ...
M. Alipour +3 more
semanticscholar +1 more source
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
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Do related party transactions affect earnings quality? Evidence from East Asia
, 2020The purpose of this paper is to examine the effect of related party transactions (RPTs) and types of RPTs (complex, simple and loan) on earnings quality in four East Asian countries: Hong Kong, Malaysia, Singapore and Thailand.,RPTs and types of RPTs are
Mohd Mohid Rahmat +2 more
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