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Published in 2019 at "Australian Accounting Review"
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’…
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Keywords:
quality market;
quality;
market;
earnings quality ... See more keywords