Zobrazeno 1 - 10
of 3 886
pro vyhledávání: '"Earnings quality"'
Autor:
Satt, Harit, Iatridis, George
Publikováno v:
Review of Behavioral Finance, 2024, Vol. 16, Issue 6, pp. 1029-1058.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/RBF-02-2023-0048
Publikováno v:
Journal of Humanities and Applied Social Sciences, Vol 6, Iss 5, Pp 471-495 (2024)
Purpose – This study examines the correlation between ownership structure (OS) and financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the Egyptian context. Design/methodology/approach – The study uses dat
Externí odkaz:
https://doaj.org/article/83f68e9bf2af4a74ae3778a52f7f2c98
Publikováno v:
Journal of Financial Reporting and Accounting, 2022, Vol. 22, Issue 4, pp. 894-916.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-12-2021-0444
Autor:
Manasi Gokhale, Deepa Pillai
Publikováno v:
Future Business Journal, Vol 10, Iss 1, Pp 1-16 (2024)
Abstract The present paper reviews the extant literature on Earnings Management (EM) in emerging economies using the integrated ‘Antecedents Decisions Outcomes (ADO)–Theory, Context, and Methods (TCM)’ framework to identify the firm-level and c
Externí odkaz:
https://doaj.org/article/5c304de2a67a48b781dc1d50fd4269a3
Publikováno v:
Indonesian Interdisciplinary Journal of Sharia Economics, Vol 7, Iss 3 (2024)
This research aims to empirically test the influence of earnings persistence, profitability, liquidity, and capital structure on earnings quality. This research method uses quantitative data with secondary data sources. The population in this researc
Externí odkaz:
https://doaj.org/article/2a0c5ea4c61c411ab93f7e8213e3190b
Autor:
Kalembe, Dorcus, Kaawaase, Twaha Kigongo, Nkundabanyanga, Stephen Korutaro, Kayongo, Isaac Newton
Publikováno v:
Journal of Accounting in Emerging Economies, 2023, Vol. 14, Issue 3, pp. 585-611.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAEE-09-2022-0277
Publikováno v:
Asian Journal of Accounting Research, 2024, Vol. 9, Issue 2, pp. 153-168.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AJAR-04-2023-0130
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 18, Iss 1, Pp 187-204 (2024)
The field of study pertaining to environmental, social, and governance (ESG) concerns has gained significant interest in recent years, primarily driven by increasing worldwide concern about climate change and environmental challenges. Prior researc
Externí odkaz:
https://doaj.org/article/45ff3a6d9f694fa8880d681d2d6ef2f2
Autor:
Dewi N.K.E.P., Suaryana I G.N.A.
Publikováno v:
Russian Journal of Agricultural and Socio-Economic Sciences, Vol 149, Iss 5, Pp 17-32 (2024)
The income statement, which represents the quality of earnings, is crucial for decision-making due to its key attributes of relevance, reliability, and comparability. This benchmark is crucial for firms to evaluate the caliber of accounting informati
Externí odkaz:
https://doaj.org/article/83dc184091fa40bc88b00f9d2d5166a2