Results 41 to 50 of about 24,431 (166)

Employee Quality and Quality Forecast Management Earnings [PDF]

open access: yesJournal of Asset Management and Financing, 2019
Objective:The results of recent studies propound the view that employees play a pivotal role in the corporate operations as it is assumed that highly educated employees provide managers with more informative information; which in turn, the increased ...
Mohammad Hassan Gholizadeh   +2 more
doaj   +1 more source

Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [PDF]

open access: yesمجله دانش حسابداری, 2015
This study investigates the effects of product market competition on earnings quality in 131 companies listed in the Tehran stock exchange in the context of 17 industries during 1385-1391.
Seyed Ali Vaez   +2 more
doaj   +1 more source

The relationship between internal audit function quality and earnings quality: the moderating effect of CEO power

open access: yesCogent Business & Management
This study investigates the relationship between internal audit function quality, Chief Executive Officer (CEO) power and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings quality.
Dorcus Kalembe   +3 more
doaj   +1 more source

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING

open access: yesSorot, 2015
This study aims to demonstrate empirically how the influence of good corporate governance, earnings quality and earnings management, and to investigate whether corporate governance affects the quality of earnings through earnings management as an ...
Rona Naula Oktaviani   +2 more
doaj   +1 more source

Earnings Quality and Stock Crash Risk: A Study in Indonesia

open access: yesFolia Oeconomica Stetinensia
Earnings is essential information for investors. Therefore, the quality of earnings influences optimal investment decisions. Poor earnings quality leads to wrong investment decisions and increases the risk of stock crashes, which are detrimental to ...
Alverina Jessica Clara   +2 more
doaj   +1 more source

Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies [PDF]

open access: yesتحقیقات مالی
ObjectiveObjective: In recent years, the focus on earnings characteristics has intensified, spurred by the financial disclosures of some major corporations.
Roya Amiri, Ali Ashtab, Mahdi Heydari
doaj   +1 more source

PENGARUH INVESTMENT OPPORTUNITY SET (IOS), LIKUIDITAS, DAN LEVERAGE TERHADAP KUALITAS LABA (Studi pada Industri Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017)

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business, 2018
The sales performance of property and real estate companies in Indonesia deteriorated due to uncertain interest rates. Investors, creditors and corporate stakeholders, in this case, especially property and real estate companies, depend on the quality of ...
Arshendy Graha, Khairunnisa Khairunnisa
doaj   +1 more source

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