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Does policy uncertainty affect earnings quality? : evidence from China
Kim, Sang Ho; An, Yohan - In: International journal of managerial and financial … 16 (2024) 1, pp. 43-68
Persistent link: https://www.econbiz.de/10015065929
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Does idiosyncratic risk affect earnings quality? : evidence from Indonesia
Widianingsih, Yuni Pristiwati Noer; Doddy Setiawan - In: Scientific papers of the University of Pardubice 30 (2023) 2, pp. 1-13
profit companies, as well as industry groups. The same results were obtained for each earnings component, namely, innate and … tool to assess earnings quality based on accrual rates. This allows regulators and standard-setters to provide more …
Persistent link: https://www.econbiz.de/10014440932
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Accrual management and firm-specific risk
Widianingsih, Yuni Pristiwati Noer; Doddy Setiawan; … - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-12
difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual … Exchange from 2015 to 2019. The results showed that accrual management positively affects specific risks, which is strengthened … by information asymmetry. These results indicate that accrual management has the potential to occur in environments with …
Persistent link: https://www.econbiz.de/10013463798
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The effect of accounting practices on bankruptcy risk : evidence from MENA countries
Ghazalat, Anas - In: International journal of management practice : IJMP 17 (2024) 3, pp. 329-355
Persistent link: https://www.econbiz.de/10015069566
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Economic policy uncertainty and incentive to smooth earnings
Chauhan, Yogesh Singh; Jaiswall, Manju - In: International review of economics & finance : IREF 85 (2023), pp. 93-106
Persistent link: https://www.econbiz.de/10014424051
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The impact of idiosyncratic risk on accrual management
Datta, Sudip; Iskandar-Datta, Mai E.; Vivek Singh - In: International journal of managerial finance : IJMF 13 (2017) 1, pp. 70-90
Persistent link: https://www.econbiz.de/10011660516
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Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias; Schütt, Harm H. - In: Review of accounting studies 28 (2023) 2, pp. 726-768
Persistent link: https://www.econbiz.de/10014335928
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Accrual anomaly and corporate financing activities
Papanastasopoulos, Georgios - In: Finance research letters 20 (2017), pp. 125-129
Persistent link: https://www.econbiz.de/10011806829
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Strategic silence, insider seeling and litigation risk
Billings, Mary Brooke; Cedergren, Matthew C. - In: Journal of accounting & economics 59 (2015) 2/3, pp. 119-142
Persistent link: https://www.econbiz.de/10011284882
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Earnings quality measures and stock return volatility in South Africa
Fonou-Dombeu, Nyanine Chuele; Mbonigaba, Josue; … - In: Future Business Journal 8 (2022), pp. 1-15
accrual quality, conservatism, earnings persistence, predictability and smoothness. The stock return volatility was measured … with idiosyncratic volatility. Multilevel linear regression found that accrual quality and earnings persistence are … negatively related to idiosyncratic volatility. Firms with a high value of accrual quality and those with more persistent …
Persistent link: https://www.econbiz.de/10013171726