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Economic relations among earnings quality measures
Ewert, Peter; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 51 (2015) 3, pp. 311-355
Persistent link: https://www.econbiz.de/10011508196
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Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
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Earnings quality under financial crisis: a global empirical investigation
Persakis, Anthony; Iatridis, George Emmanuel - In: Journal of multinational financial management 30 (2015), pp. 1-35
Persistent link: https://www.econbiz.de/10011539529
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Accounting conservatism and earnings quality
Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-18
Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …
Persistent link: https://www.econbiz.de/10013401816
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Using partial least squares in archival accounting research : an application to earnings quality measuring
Licerán-Gutiérrez, Ana; Cano-Rodríguez, Manuel - In: Spanish journal of finance & accounting : the official … 49 (2020) 2, pp. 143-170
Persistent link: https://www.econbiz.de/10012255970
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How does earnings management influence investor's perceptions of firm value? : survey evidence from financial analysts
Jong, Abe de; Mertens, Gerard; Poel, Marieke van der; … - In: Review of accounting studies 19 (2014) 2, pp. 606-627
Persistent link: https://www.econbiz.de/10010380009
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Annual earnings guidance and the smoothing of analysts' multi-period forecasts
Luo, Jianchuan; Ronen, Joshua; Shalev, Ron; Tang, Michael - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 874-901
Persistent link: https://www.econbiz.de/10013389078
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Income smoothing through R&D management and earnings informativeness
Baik, Bok; Gunny, Katherine A.; Jung, Boochun; Park, Duri - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 25-49
Persistent link: https://www.econbiz.de/10013332602
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Digital transformation and earnings opacity : evidence from China
Liu, Wanli - In: Finance research letters 69 (2024) 1, pp. 1-8
Persistent link: https://www.econbiz.de/10015078484
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Stock options, idiosyncratic volatility, and earnings quality
Alam, Pervaiz; Liu, Min; Liu, Zhefeng; Peng, Xiaofeng - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10011300934