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Measuring earnings quality : evidence from New Zealand
Houqe, Muhammad Nurul; Islam, Tahmin Fatema - In: Corporate board : role, duties & composition; … 7 (2011) 1, pp. 24-32
Persistent link: https://www.econbiz.de/10011373800
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Repeated accounting write-offs and the information content of earnings
Elliott, John A.; Hanna, J. Douglas - 2009
Persistent link: https://www.econbiz.de/10003851783
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Financial reporting quality revisited : interactions between earnings management and the value relevance of accounting information
Filip, Andrei; Di Vito, Jackie - In: International journal of corporate governance : IJCG 1 (2008/09) 3, pp. 271-284
Persistent link: https://www.econbiz.de/10003948477
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Consequences of financial reporting quality on corporate performance : evidence at the international level
Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88
accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that … of IFRS, the accounting system used in the country and the influence of the economic cycle. …
Persistent link: https://www.econbiz.de/10010385817
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
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The effect of international financial reporting standards adoption on the relation between earnings quality and information asymmetry in Korea
Cho, Kwanghee; Kwon, Kyoung-min; Yi, Han; Yun, Yongsuk - In: Emerging markets finance & trade : a journal of the … 51 (2015) 3, pp. 95-117
Persistent link: https://www.econbiz.de/10011404414
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea
Kim, Joonhyun; Jung, Sukyoon; Ha, Mihye - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 6, pp. 674-695
Persistent link: https://www.econbiz.de/10012649496
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The Effect of Earnings Management on the Value Relevance of Accounting Information
Wiedman, Christine I.; Marquardt, Carol A. - 2004
This study investigates whether opportunistic earnings management affects the value relevance of net income and book value in determining stock price. We document a decrease in the value relevance of earnings in the year of an equity offering for a group of firms that exhibit ex post evidence of...
Persistent link: https://www.econbiz.de/10014099680
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Financial Report Readability as a Signaling Device of Earnings Quality
Braun, Matías; Ferreira, Tiago; Ortiz M., Marcelo - 2022
We find that firms that meet or just beat last’s year earnings (henceforth, MBE firms) have a lower post-filing stock return volatility in the month following the 10-K filing. We also find that this negative relation is stronger for the MBE firms providing more readable 10-K. Furthermore, we...
Persistent link: https://www.econbiz.de/10013406618