EARNINGS QUALITY: COMBINED EFFECT OF THEIR ATTRIBUTES
| Autor: | Elizeu Maria Junior, Teresa Cristina Janes Carneiro, Luiz Cláudio Louzada, Helio Zanquetto Filho, Patricia Maria Bortolon |
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| Jazyk: | English<br />Spanish; Castilian<br />Portuguese |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Faces: Revista de Administração, Vol 19, Iss 1 (2020) |
| Druh dokumentu: | article |
| ISSN: | 1984-6975 1517-8900 |
| DOI: | 10.21714/1984-6975FACES2020V19N1ART7133 |
| Popis: | Financial reports are a relevant source of information for investors and other capital market actors. This article aims to analyze Earnings Persistence and Earnings Management as attributes of the quality of financial information. It aims to investigate Earnings Quality from Earnings Persistence and Earnings Management and their combined effects. The methodological approach is quantitative, developed by statistical and econometric models. The proposed models were structured in the form of panel data and analyzed by simple and multivariate linear regressions and binary logistic regressions. The research results show that the combined analysis of Earnings Persistence and Earnings Management is more efficient to differentiate companies based on the Earnings Quality perceived by the market. Additionally, it was found that the market perception about Earnings Management is significantly lower than the market perception about Earnings Persistence. These results supported the conceptual hypotheses presented in this research. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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