value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and … indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings … earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post …

This study investigates the informational content of losses and their effect on the association between earnings and … stock returns. Previous studies demonstrated that losses are less informative than positive earnings since they are not …, the results indicate that the frequency of losses varies with firm size. Also, the estimated Earnings Response …

results indicate that non‐current accruals have strong relationships with the stock returns even though they lack cash flow …