the purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. the research was conducted with 158 accepted companies and 948 firm-year observations from iran stock market. empirical studies were conducted based on hypothesis by value added intellectual coefficient as measures of intellectual capital and taking absolute value of...

This research investigates the relationship between financial reporting quality and audit within context of French listed companies. The auditor brand name (Big4) is used as a proxy for earnings management ascertained through real accruals estimation. Discretionary are estimated using Jones Model Modified while use models proposed by Roychowdhury (2006). results indicate that clients Big4 firms...

This research has been carried out to investigate the potential correlation between accounting manipulation and capital expenses of corporations listed on Pakistan Stock Exchange (PSX). The study examines 80 non-financial companies PSX from 2008 2019. researchers utilized Dynamic Panel Generalized Method Moments (GMM) for individual effects indicators analysis. To measure manipulation, Yoon &am...

The main purpose of this research is to evaluate the role of the company life cycle in providing an appropriate model in predicting the quality of discretionary accruals (Abnormal) using the Dickinson Cash Flow Model approach. The statistical population of the research consisted of 180 company observations that were divided into three stages of life cycle using Dickinson's model variables (2011...

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...