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 and Earnings Informativeness [PDF]
, 2010 Executive Summary This study investigates the level of income smoothing and its impact on the informativeness of earnings. The main contribution of this research is that as well IFRS as investor protection are considered to examine the association ...
Tudor, A. (Alexandra)
core
Value Relevance of the Multi-step Income Statement in Japan [PDF]
This paper investigates the relationship between value relevance of the multi-step income statement and managerial opportunistic behavior. In Japan, net income is disclosed by three steps, i.e., 1) operating profits from core operating activity, 2 ...
Kazuyuki Suda, Takashi Obinata
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Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies [PDF]
تحقیقات مالیObjectiveObjective: 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
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DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE
Russian Journal of Agricultural and Socio-Economic Sciences, 2021 Financial statements have an important role in the decision-making process. One component of financial statements that describes the performance of issuers is the profit component.
Maharani I.A.D.P.M., Putra I G.B.N.P.
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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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Pengaruh Return on Asset Dan Net Profit Margin Terhadap Praktik Perataan Laba Pada Perusahaan Automotif Yang Tercatat Di Bursa Efek Indonesia [PDF]
, 2011 The stock market is an institution which has a characteristic intermeditasi and competitive advantage and a greater level of openness compared to other institutions.
Sari, R. P. (Rida), Sundari, S. (Siti)
core
The Effect of Ownership Structure on Income Smoothing [PDF]
, 2019 Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets.
Ikram, A. D. (Adli) +2 more
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Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria [PDF]
SSRN Electronic Journal, 2018 PurposeThe purpose of this paper is to examine the extent of bank earnings smoothing during mandatory International Financial Reporting Standards (IFRS) adoption in Nigeria, to determine whether mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks.Design/methodology/approachThe authors employ panel regression methodology
Peterson K. Ozili, Erick R. Outa
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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
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