منابع مشابه
the 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 ...
متن کاملAudit adjustments and earnings quality
While there are many alternative proxies for “earnings quality”, there is little evidence as to what auditors consider to be indicative of high earnings quality. To answer this, we examine the adjustments that auditors require companies to make to earnings during year-end audits. There are three findings. First, audit adjustments serve to increase earnings persistence, smoothness, and accrual q...
متن کاملBoard Interlocks and Earnings Quality
We show that board interlocked firms' accounting practices as reflected in earnings quality are significantly correlated, and more so for audit committee interlocks. We also show that these associations arise after interlock formation and cease after interlock dissolution, consistent with the notion that information about accounting practices transfers between interlocked firms. It has been sai...
متن کاملRobust Analysis of Movie Earnings∗
In this paper we apply recently developed nonparametric kernel regression estimation methods to quantify the conditional distribution of motion-picture earnings. The nonparametric data-driven approach allows the full range of relationships among variables to be captured, including nonlinearities that usually remain hidden in parametric models. The nonparametric approach does not assume a functi...
متن کاملEarnings Quality Based on Corporate Investment Decisions
In this paper, I examine a new approach for measuring earnings quality, defined as the closeness of reported earnings to “permanent earnings,” based on firm decisions with regard to capital and labor investments. Specifically, I measure earnings quality as the contemporaneous association between changes in the levels of capital and labor investment and the change in reported earnings. This appr...
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ژورنال
عنوان ژورنال: Foundations and Trends® in Accounting
سال: 2007
ISSN: 1554-0642,1554-0650
DOI: 10.1561/1400000010