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 …

accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial … international standards for its departments and offices and harmonise accounting standards used by entities within the general … risks. Beyond the adoption of accrual accounting, this report proposes that the Irish Government considers modernising its …