Results 21 to 30 of about 270,706 (255)
Jurnal Akuntansi dan Keuangan Indonesia, 2016 This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used
Moh. Nasih +2 more
doaj +1 more source
Investigation of Restating Companies’ Earnings Quality [PDF]
پژوهشهای تجربی حسابداری, 2014 Purpose– The purpose of this research is to empirically investigate the earnings quality of restating companies listed in Tehran Stock Exchange (TSE).
Mohammad Hossein Ghadiryian Arani +1 more
doaj +1 more source
Earnings management and corporate social responsibility [PDF]
, 2007 By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Jordi Surroca +7 more
core +1 more source
EARNINGS AND FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Romanian Commercial Bank earnings at June 30, 2019. We focus on the relationship between fair value measurements and predictability as a measure of earnings quality.
Valentin Gabriel CRISTEA
doaj
Earnings Management in the Libyan Corporations [PDF]
International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
core +3 more sources
MOTIVASI MANAJEMEN LABA DALAM KAPITALISASI BIAYA RISET DAN PENGEMBANGAN
El Muhasaba: Jurnal Akuntansi, 2013 The capitalization of research and development (RD) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for
YUSLI MARIADI +2 more
doaj +1 more source
Analysis of the effects of dividend smoothing on the relevance of accounting information in Brazil
Revista Catarinense da Ciência Contábil, 2020 This article aimed to analyze the effects of dividend smoothing on the relevance of accounting information. By estimating Lintner's partial adjustment dividend model (1956), the variable dividend adjustment speed ( ) proxy for dividend smoothing was ...
Rodrigo Vicente dos Prazeres +1 more
doaj +1 more source
Innovation Focused Strategy and Earnings Management [PDF]
Economic and Business Review, 2017 This study utilizes three approaches to investigate the extent to which firms with an innovation focused strategy engage in earnings management through the use of income smoothing, real activities, and the use of discretionary accruals.
Nathan Jeppson, David Salerno
doaj +1 more source
Advanced Science, EarlyView.Rigidity‐tunable nanovesicle (P‐Pm) with mechanically induced adjuvanticity toward tumor‐associated macrophages (TAMs) was designed to engineer R848/gp100 antigen ‐loaded nanovaccine (P@Rg‐Pm), which achieved outstanding anti‐tumor outcomes in both therapeutic and preventive model of B16‐F10 melanoma.
Bangyue Luo, Liyan Qiu
wiley +1 more source
The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [PDF]
بررسیهای حسابداری و حسابرسی, 2011 This study investigated the effect of income smoothing on information uncertainty, stock return and cost of equity. For income smoothing two indices are used: total accruals smoothing and discretionary accruals smoothing.
Gholamreza Soleimany Amiri, Razieh Hamzi
doaj