Ability and expected earnings from quality
Does Manager Ability Influence Prospectus Earnings Quality and IPO Underpricing?
... manager ability influences several factors, including financial reporting quality, key to the bargaining power of an issuing firm during their initial public offering ...high ability managers are ...
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Female Commissioner and Earnings Quality: a Moderating Role of President Director's Ability
... managerial ability, earnings quality, Corporate Governance Intisari: Penelitian terdahulu menunjukkan ketidakkonsistenan pengaruh direktur wanita terhadap kualitas ...
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THE RELATIONSHIP OF FIRM SIZE, CEO ABILITY, TAX AGGRESSIVENESS, TO EARNINGS QUALITY
... CEO's ability, and tax aggressiveness to be tested its relation to earnings quality of ...the earnings quality. On the other hand, neither the ability of the CEO nor the tax ...
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The Effect of Disclosure of Financial Report and Managerial Ability on Earnings Management with Audit Quality as a Moderating Variable
... managerial ability with high audit quality, the lower the intensity of earnings ...currency from 2012 to 2016; 4) manufacturing companies that submit complete annual reports for the period ...
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Managerial Ability and Monitoring Structure as a Mechanism for Improving the Quality of Earnings and the Value of the Firms Listed In Indonesia Stock Exchange
... managerial ability and monitoring structures as a mechanism to improve the earnings quality and the value of the firms listed in Indonesia’s Stock Exchange locally called Bursa Efek Indonesia ...
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Modelling cognitive skills, ability and school quality to explain labour market earnings differentials
... the quality gap between different race groups at the end of grade 12, they do not provide any information about the quality gap at educational levels prior to and beyond this ...
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Ability, families, education and earnings in Britain
... Our data has a wealth of family background information which has not gen- erally been available in previous studies looking at the returns to schooling. This includes variables which measure parents’ education, social ...
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The Effect of College Quality on Earnings Evidence from Sweden
... college quality for women are not likely to be driven by ability ...and ability to be considered for highly paid positions by the employers while men could have a great career regardless of the ...
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Corporate Governance Quality and Earnings Management: Evidence from Jordan
... governance quality on earnings management in ...that earnings management is affected negatively by corporate governance ...that earnings management is affected negatively by overall categories ...
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Effects of IFRS adoption on earnings quality: Evidence from Canada
... ACKNOWLEDGMENTS There are many people that have contributed to my ability to complete my dissertation, and more generally, the Ph.D. program. First and foremost, I am greatly indebted to my advisor, Dr. Gordian ...
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The Effects of Corporate Governance on Earnings Quality: Evidence from Iran
... the quality of accounting ...with earnings quality (in particular, accrual quality, earnings persistence, and earnings predictive ability) in Iran is different from ...
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Optimal compensation contracts under asymmetric information concerning expected earnings
... 1 Introduction The structure of compensation contracts is an important issue in accounting and corporate governance literature. This paper is based on the existence of asymmetric information between an employer and a ...
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The Risk of Earnings Quality Impairment
... 3.4. Earnings Predictability A number of studies measure earnings quality by assessing the ability of earnings to predict future cash flows (Barragato and Markelevich, 2008; Cohen, ...
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GENDER GAP IN EXPECTED EARNINGS AND THE
... collected from the students, aged between 15 and 17 (10 th and 11 th graders 4 ), of 22 schools of Tbilisi – the capital city of Georgia, in ...and expected future incomes at different stages of lifetime – ...
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Aggregate Earnings, Firm-Level Earnings and Expected Stock Returns
... significance from the firm level cross-sectional Fama- MacBeth ...unexpected earnings (the change in the most recently reported quarterly earnings from its value four quarters ago) scaled by ...
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Generalists and Specialists, Ability and Earnings
... seen from Table 1, the aver- age years of schooling are much higher among workers in the sales occupation than among workers in the craft occupation and it is also higher for clerks than for operators, on ...
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The Effect of Earnings Quality on the Returns-Earnings Relationship: Evidence from Jordan
... of earnings indicator has the second high score for a value of ...of earnings indicator for a value of ...of earnings indicator for a value of ...
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Managerial Ability and Real Earnings Management
... Notes: This table reports the estimated parameters for the REM estimation models, including production REM estimation model and discretionary expense REM estimation model. The residuals from estimations are the ...
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The quality of accruals and earnings - and the market pricing of earnings quality
... Since the time period 1983 to 2002 provides time series data from up to 20 years’ financial statements, one can question whether these data are really comparable over time. Considering this, it must be realized ...
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Audit quality and earnings management: evidence from Portugal
... audit quality studies indicate that there is a relationship between the quality of the audit and the manipulation of the ...audit quality, when compared with other ...the quality of the audit, ...
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