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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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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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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
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Earnings quality of Taiwanese group firms
Yang, Yan-jie; Kweh, Qian Long; Lin, Ruey-ching - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 2, pp. 134-156
Persistent link: https://www.econbiz.de/10010339760
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Seemingly opportunistic management earnings guidance before stock option grants : does it misrepresent firms' underlying performance?
Rees, Lynn; Srivastava, Anup; Tse, Senyo - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 2, pp. 107-133
Persistent link: https://www.econbiz.de/10010339763
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Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
This study investigates the effect of a security regulation that occurs concomitantly with International Financial Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of this regulation, we use a treatment (i.e., Italy) and a...
Persistent link: https://www.econbiz.de/10012903286
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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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Earning information content changes based on accrual measures and quality measures : evidences from member countries of Asia Pacific trade agreement
Shoaib, Adnan; Siddiqui, Muhammad Ayub - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 1526-1546
Persistent link: https://www.econbiz.de/10012815094
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Directors network centrality and earnings quality
Godigbe, Bright Gershion; Chui, Chin Man; Liu, Chih-Liang - In: Applied economics 50 (2018) 50, pp. 5381-5400
Persistent link: https://www.econbiz.de/10012062182