Earnings management erodes the usefulness of financial statements, because the typical result of cooking the books is the occurrence of earnings bubble that bursts sooner or later, causing stock price to dive. This paper explores the presence of earnings management in the case of companies...

The study investigates regulation impact on earnings quality in Brazilian firms. The Brazilian context provides an ideal set of conditions to explore this issue, such as code law, weak institutional environment and weak enforcement. In view of the scenario, we expected the presence of regulatory...

Aim of this study is studying relation of management earnings forecast error and information content of accruals. Thus, the sample consists of 71 companies were selected for the period 2003-2011. In this study discretionary accruals is used as independent variables. The results suggest that...

In this paper we investigate the value relevance of accounting information for the Greek listed companies for the period 1995-2009. For our purpose we examine the way that two accounting variables, earnings and book value, affect the share price. According to our findings from the statistical...

In this paper we examine the relationship between the strength of a firm's shareholders rights, as part of their overall corporate governance structure, and the discretionary financial reporting choices made by the firm's financial executives. Specifically, we examine the strength of...

We find that earnings quality (EQ) is reliably negatively correlated with market values of equity of firms listed on Jakarta Stock Exchange (IDX). The financial reporting process produces earnings viewed as increasingly “incomplete” for valuation purposes by the capital market despite moves...

This study attempts to address the question whether earnings quality of Malaysian public listed firms is associated with performance. Five attributes of earnings quality namely predictive value, feedback value, timeliness, faithful representation and neutrality as well as two common financial...

By investigating the effect of earnings quality on corporate social disclosure (CSD) in the context of Vietnam, this study tests whether firms uphold managerial opportunism based on the agency theory or social responsibility based on stakeholder theory. It also tests the moderating effect of...

This paper examines the relationship between earnings and its components with stock returns emphasizing on the earnings quality of listed firms in Tehran Stock Exchange (TSE). In order to do this, a sample of 230 listed firms in Tehran Stock Exchange was selected over a seven-year period (2003...

The purpose of this study is to test whether companies' profitability contributes to Corporate Social Responsibility in the financial report. The research includes company's profitability of net profit margin, ROA and ROE, in relation to number of lines in CSR disclosure. Firm's size, Kompas100...