EARNINGS QUALITY: COMBINED EFFECT OF THEIR ATTRIBUTES
نویسندگان
چکیده
منابع مشابه
effect of postharvest application of chitosan and calcium chloride on decay and quality attributes of sweet cherry
چکیده ندارد.
15 صفحه اولthe effect of quality of earnings on earnings response coefficients
so far, the financial experts could not calculate independent earnings to have a necessary quality. in this case, they can reach a range of earnings, which show a more correct form of quality of earnings, of course with performing the suitable equitabilities. therefore, the concept of quality of earnings is not a fixed defining. however, it is a relative concept that depends to its relation to ...
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earnings attributes and cost of equity
some of inherent limitations of accrual accounting make the actual earnings and accounting earnings different. so assessment of reported earnings quality has allocated extensive bulk of accounting studies to itself. the decrease information quality such as earnings quality increases information risk and also the investor’s risk. it’ll increase their expected return. since cost of equity is the ...
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This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...
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ژورنال
عنوان ژورنال: Revista de Administração FACES Journal
سال: 2020
ISSN: 1984-6975,1517-8900
DOI: 10.21714/1984-6975faces2020v19n1art7133