Earnings quality
Related party transactions, benefits of control and earnings quality
... shape earnings quality to some ...unanswered—is earnings quality affected during the process of controlling shareholders pursuing benefits of control through related party transactions? This ...
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Innate Factors: The Importance on Earnings Quality in Malaysia
... on earnings quality based on both Dechow and Dichev [19] and Modified Jones [20] models used in the accrual quality ...describing earnings quality for both Dechow and Dichev [19] and ...
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Earnings Quality, Insider Trading, and Cost of Capital
... that earnings quality is priced; relative to the cash flow com- ponent of earnings, accounting accruals are more prone to management discretion and manipulation, implying less private information may ...
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Domestic and Foreign Earnings Quality Literature Review
... The quality of corporate earnings has always been a research hotspot in the academic and practical circles of economics and ...ings quality can help investors adopt a more optimized investment ...of ...
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Earnings quality, investment decisions, and financial constraint
... low earnings quality significantly affects corporate investment decisions in Latin ...low quality accounting information and the probability of inappropriate investment ...
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The quality of accruals and earnings - and the market pricing of earnings quality
... of) earnings quality by linking the above accrual (and earnings) quality knowledge to some relevant equity market performance ...to earnings is often viewed as a shorthand valuation, ...
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Secrecy and Mandatory IFRS Adoption on Earnings Quality
... information quality improved with lower information asymmetry in the post-adoption ...improves earnings quality because IFRS reporting increases ...the earnings quality remain different ...
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Earnings Quality and Cfo Financial Expertise
... the quality of financial reporting but also to engineer more sophisticated earnings manipulations in order to outsmart internal control systems and board of director monitoring and reap personal economic ...
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Industrial competition and earnings quality in Indonesia
... use earnings component to evaluate detail impact of market concentration to ...and quality are not the only factors considered in the competition, but also brand and the reputation of the company take into ...
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Earnings quality and clean surplus principles
... from Earnings, is unlikely to be such that (1) holds in every accounting ...general, Earnings is usually not clean surplus in the ...sense Earnings is clean surplus in the ...assess earnings ...
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Influence of Family Ownership on Earnings Quality
... In Korea, the focus of the agency problem is between controlling shareholders and minority shareholders. This is due to the chaebol firms’ inherent governance structure. As mentioned above, owner-managers of chaebol ...
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Measuring Earnings Quality over Time
... analyze earnings quality over the twelve years. We measure earnings quality as two types of dimensions: (1) Decision usefulness and (2) stewardship (or accountability) based on the conceptual ...
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Do analysts disclose cash flow forecasts with earnings estimates when earnings quality is low?
... and earnings forecasts when earnings quality is low is robust to a battery of sensitivity ...for earnings quality, including the variation in current accruals and in total accruals, the ...
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The Effects of Earnings Quality and Leverage Deficit on Financing Policy
... accounting quality is higher, the tendency is to raise funds by equity ...accounting quality on the financing ...of earnings quality prefer discretionary or abnormal accruals and focus less on ...
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Impact of Earnings Quality on the Debt Maturity: The Case of Vietnam
... that earnings quality (EQ) is an important aspect of evaluating an entity's financial health, which is often overlooked by investors, creditors, and other users of financial ...that earnings reported ...
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GROWTH OPPORTUNITIES AND EARNINGS QUALITY FROM EMERGING ECONOMIES
... and earnings quality of the emerging ...high-quality earnings of the developing economies against the prior studies from developed economies which posit that growth opportunities result in a ...
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The Effect of Accounting Method Choice on Earnings Quality: A Study of Analysts Forecasts of Earnings and Book Value
... future earnings) directly to the price of a firm's ...of earnings quality for groups of firms vis-a vis reported and expected book values, reported and expected earnings, and managers' ...
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Earnings quality in ex ‐post failed firms
... firm performance: (1) managers of ex-post failed firms manipulate both accruals and real activities to conceal poor performance in the years preced- ing failure; however, (2) as failure approaches, and when the ...
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Earnings Quality, Accruals and Subjective Goodwill Accounting
... analysts’ earnings forecasts on the relation between unexpected returns and unexpected earnings is ...analysts’ earnings forecasts prior to the firm’s annual earnings announcement is employed ...
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Earnings quality in ex-post failed firms.
... firm performance: (1) managers of ex-post failed firms manipulate both accruals and real activities to conceal poor performance in the years preced- ing failure; however, (2) as failure approaches, and when the ...
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