Results 301 to 310 of about 7,643,382 (352)

Board capital and earnings quality with different controlling shareholders

, 2020
The purpose of this study is to examine the relationship between board capital and firm earnings quality with different controlling shareholders for a sample of 252 listed firms in Indonesia over the period 2011–2017.,This study uses a two-step dynamic ...
Maria Kontesa, Andreas Lako, W. Wendy
semanticscholar   +1 more source

Accounting Standards, Earnings Management, and Earnings Quality

SSRN Electronic Journal, 2012
This paper examines how the characteristics of accounting systems and management incentives interact and collectively determine financial reporting quality. We develop a rational expectations equilibrium model that features a steady-state firm with investments, financial and non-financial information, and earnings management opportunities.
Ralf Ewert, Alfred Wagenhofer
openaire   +1 more source

The link between CSR and earnings quality: evidence from Egypt

Journal of Accounting in Emerging Economies, 2019
PurposeThe purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) and earnings quality, as proxied by accrual earnings management, in Egyptian firms.
A. Mohmed, Antoinette Flynn, Colette Grey   +2 more
semanticscholar   +1 more source

Earnings Quality

2008
Diese Diplomarbeit befasst sich mit dem häufig genannten aber schlecht definierten Thema der Ergebnisqualität und gibt einen Überblick darüber. Zuerst wird der Begriff definiert, die Verwendung von Ergebnissen im Vergleich zu Pro-Forma-Ergebnissen, Residualeinkommen und Cashflows wird erklärt und die verschiedenen Sichten darüber sowie beeinflussenden ...
openaire   +1 more source

Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients

Review of Accounting Studies, 2003
We show that firms reporting sustained increases in both earnings and revenues have (1) higher quality earnings and (2) larger earnings response coefficients (ERCs) in comparison to firms reporting sustained increases in earnings alone. With respect to earnings quality, firms with revenue-supported increases in earnings have more persistent earnings ...
Aloke Ghosh, Zhaoyang Gu, Prem C. Jain
openaire   +1 more source

The impact of earnings quality on the association between readability and cost of capital

Journal of Accounting in Emerging Economies, 2019
PurposeThe purpose of this paper is to explore the relationship between disclosure quality, measured by the readability of the board of directors’ report and cost of capital (CoC), and, second, attempt to investigate the moderating effect of earnings ...
A. Ezat
semanticscholar   +1 more source

Earnings' Quality and Smoothing

SSRN Electronic Journal, 2005
We study a model of financial reporting and show that a credible equilibrium may exist where, compared to earnings reported without discretion, better informed managers report smoother earnings by smoothing the transitory component when news is good and report earnings that accentuate the intertemporal differences when news is bad.
Michael Kirschenheiter, Nahum D. Melumad
openaire   +1 more source

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.
openaire   +1 more source

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
openaire   +1 more source

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.
openaire   +1 more source