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Survey research on earnings quality : evidence from Japan

Nakashima, Masumi - In: Research on professional responsibility and ethics in … 22 (2019), pp. 99-131

Persistent link: https://www.econbiz.de/10012154228

Evaluating the relation between earnings distribution policy and quality of accounting profit in companies with financial intermediation activities : evidence from Tehran stock exc...

Rostami, Mir Saeid - In: International journal of economic perspectives : IJEP 11 (2017) 1, pp. 958-964

Persistent link: https://www.econbiz.de/10011764089

Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5 : Existenz und Prävention

Czupalla, Kai - 2021

. Der Autor Dr. Kai Czupalla promovierte am Institut für Rechnungswesen und Wirtschaftsprüfung der Universität Ulm. …

Persistent link: https://www.econbiz.de/10012596919

The quality of financial reporting in China : an examination from an accounting restatement perspective

Wang, Xia; Wu, Min - In: China journal of accounting research : CJAR 4 (2011) 4, pp. 167-196

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value …

Persistent link: https://www.econbiz.de/10011823764

Truthfulness in accounting : how to discriminate accounting manipulators from non-manipulators

Vladu, Alina Beattrice; Amat Salas, Oriol; Cuzdriorean, … - In: Journal of business ethics : JOBE 140 (2017) 4, pp. 633-648

Persistent link: https://www.econbiz.de/10011660179

The real effects of financial reporting on pay and incentives

Core, John E. - In: Accounting and business research 50 (2020) 5, pp. 448-469

Persistent link: https://www.econbiz.de/10012261290

Accounting Conservatism and Earnings Quality

Nassir Zadeh, Farzaneh; Askarany, Davood; Asl, Solmaz Arefi - 2022

Purpose — The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

Persistent link: https://www.econbiz.de/10014029965

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

Explanatory power of earnings for returns : nonstationarity, disaggregation and timeliness

Wild, John J.; Wild, Jonathan M. - In: Review of accounting & finance 21 (2022) 4, pp. 320-340

Persistent link: https://www.econbiz.de/10013368342

Accounting conservatism and earnings quality

Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-18

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

Persistent link: https://www.econbiz.de/10013401816