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 ...

Purpose: This paper explores how Corporate Environmental Reputation (CER) affects the association between current annual stock returns and current and future annual earnings. In particular, it examines the potential usefulness of CER to investors in predicting future earnings. Methodology: We use the returns-earnings regression model introduced by Collins et al. (1994) to examine the importance...

Earnings manipulation has become a widespread practice for US corporations. However, most studies in the literature focus on whether certain incentives would facilitate managers to manipulate earnings and there has been little evidence documenting the consequences of earnings manipulation. This paper fills this gap by examining how current accruals affect future earnings (the accrual effect) an...

Failure of a bank has serious connotations for effectiveness the financial system in an economy. Therefore, corporate governance banks needs special attention and it ushers need to measure Corporate Governance Index examine relationship between Financial Performance Banks. Data was collected from annual reports CGI banks. analyzed by using independent sample ‘t’ test correlation analysis. The r...

INTRODUCTION Earnings management represents the most frequently researched topic within financial accounting in the last two decades. The use of earnings management and its almost cavalier acceptance by financial statement preparers and users during the 1990’s led to the significant corporate reporting debacles of the early 2000’s (e.g., Enron, WorldCom, HealthSouth, etc.) and ultimately to the...