Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross … association with accounting data. Accounting quality is associated with less earnings management, more timely loss recognition and … higher stock price/returns association with accounting data. Findings – The authors find that there is no difference in …

paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and …

/methodology/approach – In this study, the authors provide potential users with hands-on experience with the online accounting system offered by …