Search Results - subject:"earnings informativeness"

Multiple Large Shareholders and Earnings Informativeness

Boubaker, Sabri; Sami, Hind - HAL - 2011

-2007. Findings - We show that earnings informativeness is significantly positively related to the owner's ultimate cash flow rights …' incentives to manipulate accounting information. We also find that earnings informativeness is significantly negatively related … earnings informativeness. Limitations/implications - Our findings stress the importance of MLS in enhancing internal monitoring …

Persistent link: https://www.econbiz.de/10009323502

The impact of corporate governance and ownership structure reforms on earnings quality in China

Ji, Xu_Dong; Ahmed, Kamran; Lu, Wei - In: International Journal of Accounting & Information Management 23 (2015) 2, pp. 169-198

Purpose – The purpose of this paper is to investigate the effect of corporate governance and ownership structures on earnings quality in China both prior and subsequent to two important corporate reforms: the code of corporate governance (CCG) in 2002 and the split share structure reform (SSR)...

Persistent link: https://www.econbiz.de/10014759387

The impact of corporate governance and ownership structure reforms on earnings quality in China

Ji, Xu-dong; Ahmed, Kamran; Lu, Wei - In: International journal of accounting and information … 23 (2015) 2, pp. 169-198

Persistent link: https://www.econbiz.de/10011305188

Politically connected firms and earnings informativeness in the controlling versus minority shareholders context : European evidence

Bona-Sánchez, Carolina; Pérez-Alemán, Jerónimo; … - In: Corporate governance : an international review 22 (2014) 4, pp. 330-346

Persistent link: https://www.econbiz.de/10010394994

Relationship networks and earnings informativeness : evidence from corruption cases

Fan, Joseph P. H.; Guan, Feng; Li, Zengquan; Yang, Yong … - In: Journal of business finance & accounting : JBFA 41 (2014) 7/8, pp. 831-866

Persistent link: https://www.econbiz.de/10010479091

CEO incentives and earnings prediction

Gong, James; Li, Siyi - In: Review of Quantitative Finance and Accounting 40 (2013) 4, pp. 647-674

This study investigates whether information about Chief Executive Officer (CEO) incentives is useful for predicting future earnings. We find that in companies with higher CEO equity incentives, current year earnings are more informative of future earnings than in other companies. Additionally,...

Persistent link: https://www.econbiz.de/10010989632

The role of the audit committee and the informativeness of accounting earnings in East Asia

Woidtke, Tracie; Yeh, Yin-Hua - In: Pacific-Basin Finance Journal 23 (2013) C, pp. 1-24

companies, we find that the negative relation between concentrated control and earnings informativeness that was documented … been adopted since the crisis to improve financial disclosure. We do, however, find that earnings informativeness is … paper suggest that an emphasis on audit committee independence alone may not be enough to enhance earnings informativeness …

Persistent link: https://www.econbiz.de/10010636102

Dominant institutional control and earnings informativeness

Bona Sánchez, Carolina; Pérez Alemán, Jerónimo; … - In: Spanish journal of finance and accounting 42 (2013) 159, pp. 371-394

Persistent link: https://www.econbiz.de/10010200647

Earnings smoothing and the underpricing of seasoned equity offerings

Duc Ngo, Anh; Varela, Oscar - In: Managerial Finance 38 (2012) 9, pp. 833-859

earnings performance resulting from discretionary accruals is negatively related to SEO underpricing and improves earnings … informativeness. Consistent with risk management and signaling theories, managers' efforts to produce smooth earning reports may add …

Persistent link: https://www.econbiz.de/10014940256

Earnings smoothing and the underpricing of seasoned equity offerings

Ngo, Anh Duc; Varela, Oscar - In: Managerial Finance 38 (2012) September, pp. 833-859

Persistent link: https://www.econbiz.de/10010610995