Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Earnings Quality
E-Jurnal Akuntansi, 2022 Profit measurement requires a high level of quality because it is considered as a guide for assessing investment and making decisions. This study aims to analyze the effect of the audit committee, accounting conservatism, leverage, and earnings growth on earnings quality. Total accruals are used as a proxy for earnings quality. The sample selection of
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Jurnal Aplikasi Manajemen, 2018 This study examines the relationship between family ownership of a company and its implications for earnings quality. In the family ownership, the family can affect the quality of earnings that are reported in two ways, namely through the entrenchment ...
Wuryan Andayani +3 more
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Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. [PDF]
J Bus Econ, 2021 Thesing J, Velte P.
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Effect of Earnings Quality on the Firm Value of Consumer Goods Manufacturing companies in Nigeria
Journal of Danubian Studies and Research, 2023 This study examines the effect of earnings quality on the firm value of Nigerian firms that manufacture consumer products using static and dynamic models.
Olola Olayeye Aduwo +2 more
doaj
Family control and earnings quality
Revista de Contabilidad: Spanish Accounting Review, 2007 El trabajo analiza la relación entre el control familiar y la calidad de la información contable en un contexto en el que el tradicional conflicto de agencia entre directivos y accionistas se desplaza a la divergencia de intereses entre accionistas controladores y minoritarios.
Carolina Bona Sánchez +2 more
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MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA
BAKI (Berkala Akuntansi dan Keuangan Indonesia)This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI).
Eklamsia Sakti +2 more
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International Entrepreneurship ReviewObjective: The article aims to examine the relationship between bankruptcy risk and earnings quality in designing accounting-based bankruptcy prediction models. The models classify companies (firm-year observations) into two groups with high or low (no)
Barbara Grabińska, Konrad Grabiński
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THE EFFECT OF LEVERAGE, PROFIT GROWTH AND COMPANY SIZE ON PROFIT QUALITY WITH THE ACHIEVEMENT OF PROFIT TARGETS AS MODERATION VARIABLES [PDF]
Russian Journal of Agricultural and Socio-Economic SciencesThe income statement, which represents the quality of earnings, is crucial for decision-making due to its key attributes of relevance, reliability, and comparability.
Dewi N.K.E.P., Suaryana I G.N.A.
doaj
Earnings Quality in the IFRS Era: Evidence from Morocco
Qubahan Academic JournalPurpose: the aim of this study is to determine whether the introduction of International Financial Reporting Standards (IFRS) by Moroccan companies listed on the Casablanca Stock Exchange will contribute to improving the quality of earnings. Methodology:
Oubahou Yassine +2 more
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The effect of fair valuation on banks' earnings quality: empirical evidence from developed and emerging European countries. [PDF]
Heliyon, 2020 Takacs A, Szucs T, Kehl D, Fodor A.
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