Companies' earnings are arguably their most important financial disclosure, and corporate tactics to manage earnings can be directly constrained by audit procedures. In this article, we examine whether there is a link between companies' earnings performance and changes in the accounting firm...

In this study, the factors determining profitability in the Turkish banking sector are examined. Return on assets (ROA) is analyzed through panel data analysis using internal, external and sectorial factors. The purpose of the study is to explore the factors that affect bank profitability and to...