نتایج جستجو برای: earnings quality
تعداد نتایج: 763182 فیلتر نتایج به سال:
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...
Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, results are inconsistent mixed, to some degree, even contradictory, which represents a gap in literature. The purpose of this provide explanations for these mixed literature by investigating effect corporate governance mechanisms, as moderator variable (which has been considered befor...
Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting ...
International comparisons have identified several unique features of the Japanese labor market and its impact on earnings, namely tenure and firm-size effects, and the similarity in the structure of earnings between blueand white-collar workers. One feature which has received relatively less attention is that the rate of return (ROR) to college education in Japan is lower in comparison to her W...
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