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...

This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is...

I find that the value relevant components of special items and discontinued operations at the industry-level provide useful information to assess the performance of intangibles. Special items send noisy signals about future growth opportunities for firms within an industry, while discontinued...