Zobrazeno 1 - 10
of 446
pro vyhledávání: '"accruals quality"'
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 20, Iss 80, Pp 131-164 (2024)
The accounting information quality and its relationship with financing decision-making is one of the important issues that attract interest from researchers. However, the way accounting information quality affects financing costs during the COVID-19
Externí odkaz:
https://doaj.org/article/6d886b1dd4064aadbedce41e3c11387f
Autor:
Edwin Sitienei
Publikováno v:
International Journal of Management, Accounting and Economics, Vol 10, Iss 11, Pp 938-949 (2023)
This study sought to address the effects of earnings quality on the financial performance of Non-financial firms listed at the Nairobi Securities Exchange(NSE). Three attributes of earnings quality; predictive value, feedback value, and earnings accr
Externí odkaz:
https://doaj.org/article/bab4757a1da148bea190e063c13c9dbe
Autor:
Mnif, Yosra, Cherif, Imen
Publikováno v:
Meditari Accountancy Research, 2022, Vol. 31, Issue 6, pp. 1707-1734.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MEDAR-01-2022-1578
Autor:
Edwin Sitienei
Publikováno v:
International Journal of Management, Accounting and Economics, Vol 9, Iss 12, Pp 807-821 (2022)
This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise
Externí odkaz:
https://doaj.org/article/1cd1e40965bc4250a02863ea9124ac97
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 19, Iss 75, Pp 1-40 (2022)
Development of Earnings quality measures, especially Accruals quality measures, has been a critical line of research over more than three decades. Literature indicates that linear-regression-based measures are subject to (suffer from) significant est
Externí odkaz:
https://doaj.org/article/85ecf66f632c4db78ceaa64c64bf71e3
Akademický článek
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Akademický článek
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Autor:
Nik Abdul Majid, Wan Zurina, Abdul Wahab, Effiezal Aswadi, Haron, Hasnah, Agustia, Dian, Nasih, Mohammad
Publikováno v:
Asian Journal of Accounting Research, 2021, Vol. 7, Issue 2, pp. 146-162.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AJAR-09-2020-0090
Publikováno v:
Managerial Auditing Journal, 2022, Vol. 37, Issue 4, pp. 464-485.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MAJ-12-2020-2962
Autor:
Wan Zurina Nik Abdul Majid, Effiezal Aswadi Abdul Wahab, Hasnah Haron, Dian Agustia, Mohammad Nasih
Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 7, Iss 2, Pp 146-162 (2022)
Purpose – The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study e
Externí odkaz:
https://doaj.org/article/fcaf32255bec40848fa7e4f0e02fde0c