The links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting entities in Poland [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The paper addresses the question of the links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting en-tities in Poland.
Andrzej Piosik
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Does IFRS convergence really increase accounting qualities? Emerging market evidence [PDF]
Journal of Economics Finance and Administrative Science, 2019 Purpose - This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings ...
Fuad Fuad, Agung Juliarto, Puji Harto
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Income smoothing in banks and insurance companies and its impact on earnings per share – evidence from Jordan [PDF]
Banks and Bank Systems, 2019 This study aims to determine the existence of practices of income smoothing in banks and insurance companies in Jordan. Also, it focuses the to determining the impact of the income smoothing on earning per share (EPS). The study covered all the companies
Leqaa Al-Othman
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Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency [PDF]
برنامهریزی و بودجهThe purpose of this research is to investigate the impact of real earnings smoothing on labour investment efficiency company's. In order to test the research hypothesis, from financial information 96 firms from listed on Tehran stock Exchange in 2015 ...
Negin Ghorbani Baravati +2 more
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EARNINGS QUALITY BASED ON FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Transilvania Bank Group earnings from December 31, 2017 to December 31, 2018. We search on the correlation between fair value measurements and earnings quality. As the fair value is an independent variable, the earnings
Valentin Gabriel CRISTEA
doaj
Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
Studia Universitatis Vasile Goldis Arad, Seria Stiinte EconomiceThis paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
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Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [PDF]
مطالعات تجربی حسابداری مالی, 2019 The purpose of this study is to investigate the information content of a new risk measure (earnings downside risk) in financial statement analysis, which is based on the below-expectation variability in earnings.
mahnam molaei +2 more
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A study on relationship between cultural values and earnings quality: A case study on Iranian banking industry [PDF]
Management Science Letters, 2013 This performs an empirical investigation to evaluate the relationship between cultural values and earnings quality in some Iranian banks over the period 2005-2011.
Hassan Ghodrati +2 more
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Jurnal Akuntansi dan Auditing, 2014 Income smoothing is an effort to reduce fluctuations of earnings by manipulating earnings so thatthe amount of profit a period is not too different from the amount of profit the previous period.
Dianila Oktyawati, Dian Agustia
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JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2009 This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017.
Ahalik Ahalik, Kelvin Christian
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