Results 31 to 40 of about 24,431 (166)
PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY
Jurnal Kajian Akuntansi dan Auditing, 2010 This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units
Pupun Tri Wahyuni, Resti Yulistia Muslim
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Earnings Management and the Effect of Earnings Quality on Future Profitability of the Tehran Stock Exchange Bankrupt Firms [PDF]
مطالعات تجربی حسابداری مالی, 2013 This study investigates how management Authority of bankrupt firms performs in reporting future profitability and earnings quality effect in Tehran Stock Exchange during 1385-1390.
Ahmad Ahmadpoor, asoomeh hahsavari
doaj
Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
BBR: Brazilian Business Review, 2018 This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015.
Adalene Olivia Silvestre +2 more
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EARNINGS QUALITY: COMBINED EFFECT OF THEIR ATTRIBUTES
Faces: Revista de Administração, 2020 Financial reports are a relevant source of information for investors and other capital market actors. This article aims to analyze Earnings Persistence and Earnings Management as attributes of the quality of financial information.
Elizeu Maria Junior +4 more
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Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [PDF]
بررسیهای حسابداری و حسابرسی, 2017 This study aims at comparing the earnings quality indices in both distressed and healthy firms and determining their effectiveness on the financial distress and the power of predicting models.
Sasan Mehrani +2 more
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Jurnal Akuntansi dan Auditing Indonesia, 2009 The objective of this study is to examine factors affect earnings response coefficient consist of earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size (Scott, 2000).
Sri Mulyani +2 more
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Audit Quality and Earnings Management: Evidence from Sri Lanka: Food & Beverage and Hotel Sectors [PDF]
Kelaniya Journal of ManagementThe company's earnings are crucial for investors' decision-making since they provide emblems about value-creating ability. However, with the possibility of manipulating earnings, the whole purpose of financial reporting becomes valueless.
C. J. Randenigala, M. R. P. Wijesinghe
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Earnings quality measures and stock return volatility in South Africa
Future Business Journal, 2022 This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018.
Nyanine Chuele Fonou-Dombeu +3 more
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Earnings quality measurements and determinants: the case of listed firms in Vietnam
Journal of International Economics and Management, 2021 The study aims to review different measurements of earnings quality and investigate its determinants, mainly derived from firm characteristics of Vietnamese listed companies from 2011 to 2019.
Minh Hieu Pham, Do Quyen Nguyen
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Akuntansi dan Teknologi Informasi, 2021 Earnings is one of some important things that company stakeholders pay attention to in making decisions related to the company. Therefore, the quality of earnings reported by companies need to be ensured that it accurately reflects tha real conditions of
Priscillia Puspita Lestari +1 more
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