Results 271 to 280 of about 175,878,183 (295)
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Earnings quality, accruals and subjective goodwill accounting [PDF]
, 2008 This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by the concept of ‘released from risks’ in ASBJ (2006).
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Explaining Accruals Quality Over Time
Journal of Accounting and Economics, 2023Theodore E. Christensen, Karen K Nelson
exaly
Accruals Quality and the Cost of Debt: Evidence From Vietnam
International Review of Financial Analysis, 2021Xuan Vinh Võ
exaly
Audit Quality, Accruals Quality and the Cost of Equity in an Emerging Market: Evidence From Vietnam
International Review of Financial Analysis, 2021Xuan Vinh Võ, Ha Giang Tran
exaly
Lead Independent Directors and Accruals Quality
Journal of Business Finance and Accounting, 2023Terry W Mason, David B Bryan
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The quality of accruals and earnings - and the market pricing of earnings quality [PDF]
, 2006 This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings.
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The Effect of Conservatism on Accruals Quality
Review of Accounting and Policy Studies, 2019Seung－Hwan Kim +2 more
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Accruals Quality, Information Risk and Cost of Capital: Evidence From Australia
Journal of Business Finance and Accounting, 2009Ping‐Sheng Koh, Phil Gray, Yen H Tong
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