منابع مشابه
Earnings Management and the Effect of Earnings Quality in Relation to Bankruptcy Level (Firms Listed at the Tehran Stock Exchange)
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...
متن کاملFirms, Assignments, and Earnings
T he U.S. distribution of labor earnings is highly skewed to the right. Roughly, the lowest 50 percent of U.S. households, as measured by individual labor earnings, make 10 percent of total labor earnings. The next lowest 30 percent earn approximately 30 percent and highest 10 percent make 40 percent.1 Earnings are also related to a person’s position within a firm and employment at a particular...
متن کاملEarnings Manipulation and Incentives in Firms∗
We study the effect of earnings manipulation on incentives within the corporate hierarchy. Division managers have to be compensated for not blowing the whistle when top managers manipulate earnings. We show that it is easier for division managers to prove top management’s manipulations when the performance of their own division is low. Earnings manipulation therefore undermines middle managers’...
متن کاملearnings management and the effect of earnings quality in relation to bankruptcy level (firms listed at the tehran stock exchange)
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...
متن کاملQuality of reported earnings by Chinese firms: The influence of ownership structure
a r t i c l e i n f o This paper examines the influence of ownership structure on earnings quality of firms listed on the Chinese Stock Exchanges. We empirically test four contemporary earnings quality measures, including volatility of earnings, variability of earnings over cash flows, correlations between accruals and cash flows, and level of discretionary accruals, for 1438 firms listed on Sh...
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ژورنال
عنوان ژورنال: Accounting and Business Research
سال: 2009
ISSN: 0001-4788,2159-4260
DOI: 10.1080/00014788.2009.9663353