This study uses data on Australian Securities Exchange (ASX) 200 firms for 2011–2014 to examine the impacts of Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings reporting guidelines on non-IFRS earnings reporting...

This paper examines whether the duration of equity overvaluation influences managers' choice to use different earnings management mechanisms, and how corporate governance and the Australian Securities and Investment Commission's underlying earnings disclosure guidelines influence managers'...

This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings...

This paper investigates the relation between earnings quality and stress levels of Chinese companies listed in Shanghai and Shenzhen stock exchanges from 2003 to 2007 by classifying them as financially stressed and bankrupt (SB), financially stressed and not bankrupt (SNB), and not financially...

Purpose: This study examines the Australian Securities Exchange (ASX) 200 listed firms that reported underlying profits from 2009 to 2012 to determine whether the underlying profits reflect accounting-based and market-based financial reporting quality. Design: The panel-data modelling results...