[PDF] Top 20 Three Essays on Earnings Quality

... the quality of ...for earnings quality, accrual earnings management (Jones, 1991; Dechow et ...real earnings management (Roychowdhury, 2006), and financial statement errors measured by ... See full document

... his quality and shows that all types of sellers fully ...the quality is an average of the two. Now the higher-quality of the two sellers can profit by disclosing his quality and receive a ... See full document

... 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 ... See full document

... analysts’ earnings forecasts at the earnings announcements dates has significant value consequences; meeting leads to premium, missing leads to discount in share price ...opportunistic ... See full document

... Theoretical work by Boot and Thakor (1993) shows that, in the presence of asymmetric information, pooling assets and issuing multiple financial claims with different risk characteristics against the pool cash flow ... See full document

... the quality of enrolled students affects the welfare of colleges from a lot of aspects, such as potential alumni donation, research funding, and the schools’ ... See full document

... of three related yet self-contained studies that aim to contribute to the financial communication literature from both the managers’ and the sell- side analysts’ ...non-negative earnings surprises as a red ... See full document

... the earnings th a t produce a rate of return on capital between ...All earnings th a t produce a rate of return on capital above ...all earnings below ... See full document

... Whereas one expects informational influence to decline as customers proceed from trial to repeat, theory and empirical research provide no basis for normative influence to decline—some work even implies the opposite ... See full document

... shape the choice of migration destinations. The rapid and sustained increase in emi- gration from Africa has heightened interest in the selectivity of these flows (Castagnone et al. 2015, Schoumaker, Flahaux, and ... See full document

... performance, earnings merely reflect one dimension of financial statement (an income statement perspective), with important performance metrics from, for example, balance sheet being left ...on earnings may ... See full document

... Because quality improvement of beef is determined by actions taken at the rancher and feeder levels, USDA grading acts as an ex post measurement of ...improve quality. When cattle are sold from feedlots to ... See full document

... in earnings effects of education (Card and Krueger, 1992; Lemieux and Card, 2001; DuFLo, 2001; Maurin and McNally, ...2008). Earnings return to an additional year of higher education as well as college ... See full document

... While the fixed country-specific factors and the control variables mitigate the possible omitted variable bias which leads to inconsistent estimation, there is still a concern over the endogeneity bias arising from ... See full document

... Licensed under Creative Common Page 501 examines the relationship between CEO capabilities and management earnings forecasts. They found that high-ability CEOs send more information to the market than low-capacity ... See full document

... audit quality suggest that, relative to small audit firms, large CPA firms provide higher quality audits and, as such, more aggressively constrain their clients’ attempts to manage earnings in ... See full document

... makes three important contributions to the body of knowledge regarding earnings smoothing and private ...of earnings smoothing. Previous research on earnings smoothing have been focusing on ... See full document

... ing” conference held at the University of Iowa (Aug. 2000), the Econometric Society World Meeting in Seattle (Aug. 2000), the “assignment and matching models” conference held at the Tinbergen Institute (Dec. 2000), and ... See full document

... periods after the last quarter of 2007. Specifically, I define year 2007 (pre-crisis period) as the last quarter in 2006 (fiscal quarter with an end-date after October 1, 2006) and the first three quarters in 2007 ... See full document

... manager change is measured in three methods: the benchmark-adjusted model, mean- adjusted model and the information ratio. For the benchmark-adjusted model we use (1) benchmark index defined by the investment ... See full document