Family firms, institutional development and earnings quality: does family status complement or substitute for weak institutions?
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DOI: 10.1007/s10997-019-09466-0
Abstract: This study combines insights from the socioemotional wealth perspective and institutional and resource-based theories to examine the earning quality of family and nonfamily firms operating in countries characterized by different levels of institutional development. Results… read more here.
Keywords: development; family status; institutional development; earnings quality ... See more keywords
Earnings quality and analysts’ information environment: Evidence from the EU market
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DOI: 10.1016/j.intaccaudtax.2020.100373
Abstract: Abstract This study examines the relationship between earnings quality and analysts’ information environment as measured by analysts following, analysts’ forecasts dispersion, and analysts’ forecasts accuracy. Using a sample of all non-financial listed firms in the… read more here.
Keywords: earnings quality; quality; analysts information; information environment ... See more keywords
Is knowledge powerful? Evidence from financial education and earnings quality
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DOI: 10.1016/j.ribaf.2019.101179
Abstract: Abstract Previous studies emphasize the importance of investor legal protection on financial reporting quality. We argue that investors’ awareness of their legal rights and understanding of the financial products play complementary roles. Financially well-educated investors… read more here.
Keywords: financial education; earnings quality; education earnings; education ... See more keywords
Director Networks, Political Connections, and Earnings Quality in Malaysia
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DOI: 10.1017/mor.2020.26
Abstract: Abstract This article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we… read more here.
Keywords: quality; network; director networks; quality malaysia ... See more keywords
Accounting Quality in Eastern Europe after Communism
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DOI: 10.1080/10669868.2017.1403988
Abstract: ABSTRACT Research Question/Issue: This study, in the taxonomy of Schiehll and Martins (2016), examines cross-national corporate governance, within their “legal” category. It rests on the understanding that to fully grasp corporate governance it is essential… read more here.
Keywords: quality; accounting quality; corporate governance; earnings quality ... See more keywords
Earnings Quality as a link between Corporate Governance Implementation and Firm Performance
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DOI: 10.1080/17509653.2021.1974969
Abstract: ABSTRACT This research finds empirical evidence for the role of earnings quality as a mediator between good corporate governance (GCG) mechanisms and firm performance. The sample is 570 data manufacturing companies listed on the Indonesia… read more here.
Keywords: quality; audit committee; corporate governance; earnings quality ... See more keywords
The effect of internal control on earnings quality in Iran
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DOI: 10.1108/ijlma-02-2016-0012
Abstract: Purpose The purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach Data were collected from… read more here.
Keywords: earnings quality; internal control; effect internal;
The effect of reporting quality on stock returns of listed companies on the Tehran Stock Exchange
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DOI: 10.1108/ijppm-09-2015-0127
Abstract: Purpose The purpose of this paper is to examine the effect of earnings quality (as a proxy for financial reporting quality) of companies listed on the Tehran Stock Exchange (TSE) and the quality of their… read more here.
Keywords: quality; stock returns; earnings quality; tehran stock ... See more keywords
CEO duality, earnings quality and board independence
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DOI: 10.1108/jfra-07-2020-0191
Abstract: Purpose This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals. Additionally, this study aims to examine whether board independence moderates the… read more here.
Keywords: duality; duality earnings; ceo duality; earnings quality ... See more keywords
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values
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DOI: 10.1108/maj-06-2020-2723
Abstract: Purpose This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within an institutional context. It aims to investigate… read more here.
Keywords: quality; gender diversity; relationship; earnings quality ... See more keywords
Earnings Quality and Market Values of Indonesian Listed Firms
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DOI: 10.1111/auar.12234
Abstract: We find that earnings quality (EQ) is reliably negatively correlated with the market values of equity of firms listed on the Jakarta Stock Exchange (IDX). The financial reporting process produces earnings viewed as increasingly ‘incomplete’… read more here.
Keywords: quality market; quality; market; earnings quality ... See more keywords