Search Results - subject:"earnings quality"

Impact of ESG reporting on earnings quality : evidence from India and influence of COVID-19

Mulchandani, Ketan; Mulchandani, Kalyani; Vishnani, Sushma - In: Macroeconomics and finance in emerging market economies 18 (2025) 1, pp. 178-197

Persistent link: https://www.econbiz.de/10015333703

Behind closed doors : unveiling earnings management in private subsidiaries of public firms

Priyesh, V. P.; Lukose P. J., Jijo - In: China Accounting and Finance Review 27 (2025) 1, pp. 104-124

Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India …. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common … proxies. Findings are robust to alternative research designs, including different earnings quality proxies, endogeneity and …

Persistent link: https://www.econbiz.de/10015198302

Earnings quality drivers : do firm attributes and ownership structure matter in emerging stock markets?

Alrobai, Fahad; Alrashed, Ahmed A.; Albaz, Maged M. - In: Risks : open access journal 13 (2025) 1, pp. 1-25

This research aims to examine the drivers of earnings quality (EQ) in emerging stock markets. By testing the impact of … firm attributes and ownership structures on the level of earnings quality. The research followed a mixed-method approach … drivers of the earnings quality (firm attributes and ownership structures) in the Egyptian-listed firms and helps policymakers …

Persistent link: https://www.econbiz.de/10015331155

Macroprudential policies and their impact on bank earnings management

Cui, Jie; Haq, Mamiza; Ongena, Steven; Tan, Eric K. M. - 2025

Persistent link: https://www.econbiz.de/10015358045

Earnings management : still an issue?

Galek, Ivan; Čičak, Josip - In: Business systems research : a system view accross … 16 (2025) 1, pp. 152-176

Background: This paper provides an overview of the literature in earnings management (EM), focusing on the last ten years of literature dealing with companies. Objectives: The paper's primary purpose is to determine whether there is still room for research in a field with extensive literature....

Persistent link: https://www.econbiz.de/10015416306

Riesgo y persistencia de las ganancias

Garrido Navia, Juan Fernando; Gómez, Jesús-Ancizar - In: Revista de Métodos Cuantitativos para la Economía y … 38 (2024), pp. 1-16

What can the financial management of small industries and other enterprises, particularly in developing countries, do to reduce their perception of risk to investors? Lowering the beta would allow these companies to access capital at a lower cost, which could have a favorable impact on their...

Persistent link: https://www.econbiz.de/10015339007

Earnings quality and trading volume reactions around earnings announcements : international evidence

Chen, Jeff Zeyun; Choy, Siu Kai; Lobo, Gerald J.; … - 2024

Persistent link: https://www.econbiz.de/10015358616

Accounting for the middle : motivations, extent, and limitations of middle managers' earnings management

Wagener, Sebastian - In: Journal of business economics : JBE 94 (2024) 2, pp. 225-277

Persistent link: https://www.econbiz.de/10014494694

Earnings quality and board meeting frequency

Vafeas, Nikos; Vlittis, Adamos - In: Review of quantitative finance and accounting 62 (2024) 3, pp. 1037-1067

Persistent link: https://www.econbiz.de/10014504602

The relationship between internal audit function quality and earnings quality : the moderating effect of CEO power

Kalembe, Dorcus; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 11 (2024) 1, pp. 1-28

and earnings quality and how CEO power moderates the relationship between internal audit function quality and earnings …'s Modgraph. The results show that internal audit function quality is positive but not significantly related to earnings quality … not significant. CEO power is significant and negatively related to earnings quality. The interaction effects of internal …

Persistent link: https://www.econbiz.de/10014530188