Relevant bibliographies by topics / Earnings quality

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Earnings quality'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 March 2023

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Journal articles on the topic "Earnings quality"

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Delkhosh, Mohammad, and Mohammad Sadeghi. "The effect of accounting conservatism and earn-ings management on earnings quality." International Journal of Accounting and Economics Studies 5, no. 2 (November 7, 2017): 157. http://dx.doi.org/10.14419/ijaes.v5i2.8454.

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The net income has been always one of the important issues that had always been a favorite among financial statement's user, and the quality and management of it have always been the focus of attention of investors and creditors. The purpose of this study is to investigate the role of conservatism and earning management in earning quality. For this purpose, the Givoly and Hayn (2000) index were used as conservative measurement criteria and the modified Jones model (1995) was used as a measure of earning's management measurement, and the Dechow and Dichev (2002) index were used as a measure of the quality of earning (earnings sustainability) of the company. The statistical population of this study is 123 companies that listed on Tehran Stock Exchange between 2009 and 2014. For testing the research hypothesis a multivariate regression analysis was used. The results of the research indicate a significant negative (invert) relation between accounting conservatism and earning's management on the quality of earnings.
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Houqe, Muhammad Nurul, and Tahmin Fatema Islam. "Measuring earnings quality: Evidence from New Zealand." Corporate Board role duties and composition 7, no. 1 (2011): 24–32. http://dx.doi.org/10.22495/cbv7i1art2.

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We utilize two basic approaches to measure the quality of earnings which control two different dimensions of earnings management. The research design is structured primary on the basis of calculating two different measures of the quality of earnings on the industry level and on the company level. We calculate earnings quality for New Zealand public firms from the OSIRIS (http://www.osiris.com) database for 2004-2007. This research concludes that various stakeholders should apply more than one measure for the quality of earning in order to have strong evidence about the level of quality before taking any corrective action or making any decision related to that company. If one company is having low quality of earning according to one technique and high quality of earnings according to another, the stakeholders cannot have a final conclusion about that company and they need more investigations and analysis to assess the quality of earnings
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Zaenal Fanani, Arif Widodo,. "Military Background, Political Connection, Audit Quality And Earning Quality." Jurnal Akuntansi 24, no. 1 (June 24, 2020): 79. http://dx.doi.org/10.24912/ja.v24i1.658.

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This research is try to determine the effect of military background and political connections on earning quality with audit quality as a mediator. This research uses a quantitative approach using a sample of mining sector company that listing in Indonesia Stock Exchange in the 2017-2018 periods. The conclusion of this research points out that military background has positive effect on audit quality and political connections negatively affect earning quality. While earning quality not effected by the military background, political connections do not effect audit quality, and earnings quality not effected by audit quality. Likewise, for the hypothesis, mediation of the audit quality has no effect on the relationship of military background and political connections to earnings quality.
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Suparsono, Sumiadji, Grahita Chandrarin, and Edi Subiyantoro. "Effect of Audit Quality on Earnings Quality: Evidence From Indonesia Stock Exchange." International Journal of Financial Research 10, no. 1 (November 18, 2018): 86. http://dx.doi.org/10.5430/ijfr.v10n1p86.

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This research was conducted to test the effect of audit quality on earnings quality. Its observed data consisted of 116 annual data of manufacturing companies listed in the Indonesia Stock Exchange within 2011-2014. The proxies of audit quality are auditor size, audit tenure and audit specialization. The earnings quality was formed from the attributes of accrual quality, persistence, predictability, and income smoothing. The analysis techniques for this research involved (1) an confirmatory factor analysis to form the earnings quality and (2) multiple regression analysis to test the effect of the auditor size, audit tenure and audit specialization on earnings quality. Analysis results showed that earnings quality is formed by the attributes of persistence and predictability. Research results showed that auditor size and audit tenure have effect on earning quality, while audit specialization do not.
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Erawati, Teguh, and Sisilia Stefani Wuarlela. "Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Laba Dan Kualitas Laba Pada Perusahaan Pertambangan Di Indonesia." Jurnal Literasi Akuntansi 2, no. 2 (August 5, 2022): 157–66. http://dx.doi.org/10.55587/jla.v2i2.62.

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Purpose: This study aims to prove the effect of firm size ,profitability, liquidity and earnings growth on earnings quality.the research sample is mining companies listed on the indonesia stck exchange (IDX) in 2017-2020 using purposive sampling. Method: sampling used sampling method and produced 80 sample data. Data analysi technques wit multiple linier analysis Finding: this study shows that firm size has no significant effect on earnings quality,profitability has a significant effect on earnings quality,liquidity has asignificant offect on earnings quality and earning rowth has no significant effect on earning quality. Novelty: The implications of this research are relted to earning quality.other financial statement informasion needs to the quality of earnings in the company.this shows that users of financial statements,especially investor, need to consider the liquidity factor when making decisions for invertors in affiliated companies
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Erawati, Teguh, and Sisilia Stefani Wuarlela. "Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Laba Dan Kualitas Laba Pada Perusahaan Pertambangan Di Indonesia." Jurnal Literasi Akuntansi 2, no. 2 (August 5, 2022): 157–66. http://dx.doi.org/10.55587/jla.v2i2.62.

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Purpose: This study aims to prove the effect of firm size ,profitability, liquidity and earnings growth on earnings quality.the research sample is mining companies listed on the indonesia stck exchange (IDX) in 2017-2020 using purposive sampling. Method: sampling used sampling method and produced 80 sample data. Data analysi technques wit multiple linier analysis Finding: this study shows that firm size has no significant effect on earnings quality,profitability has a significant effect on earnings quality,liquidity has asignificant offect on earnings quality and earning rowth has no significant effect on earning quality. Novelty: The implications of this research are relted to earning quality.other financial statement informasion needs to the quality of earnings in the company.this shows that users of financial statements,especially investor, need to consider the liquidity factor when making decisions for invertors in affiliated companies
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Lo, Kin. "Earnings management and earnings quality." Journal of Accounting and Economics 45, no. 2-3 (August 2008): 350–57. http://dx.doi.org/10.1016/j.jacceco.2007.08.002.

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Francis, Jennifer, Per Olsson, and Katherine Schipper. "Earnings Quality." Foundations and Trends® in Accounting 1, no. 4 (2006): 259–340. http://dx.doi.org/10.1561/1400000004.

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Magiera, Frank T. "Earnings Quality." CFA Digest 34, no. 4 (November 2004): 82–85. http://dx.doi.org/10.2469/dig.v34.n4.1584.

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Schipper, Katherine, and Linda Vincent. "Earnings Quality." Accounting Horizons 17, s-1 (January 2003): 97–110. http://dx.doi.org/10.2308/acch.2003.17.s-1.97.

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Dissertations / Theses on the topic "Earnings quality"

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Custovic, Haris, and Måns Linderoth. "Ägarstrukturens påverkan på earnings quality." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139995.

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Introduction: Prior research, mainly based in USA and Asia, has shown a relationship between ownership structure and earnings quality. Low earnings quality might result in inefficient resource allocation, lower economic growth and unintended wealth transfers. Following these issues, and due to the fact that the Swedish institutional setting differs from other countries, there is a need to explain the relationship in a Swedish context. Purpose: The purpose of this study is to explain how different ownership structures affect earnings quality. Method: This study is based on a deductive approach where the hypotheses have been deducted from agency theory, alignment effect, entrenchment effect and active monitoring hypothesis. The quantitative data consists of secondary data, namely annual reports. The study has been conducted with a cross-sectional design. Conclusion: The results show a positive relationship between foreign ownership and earnings quality. The result can be explained with agency theory’s type I-problem. Other ownership structures show no significant relationship.
Introduktion: Tidigare forskning, främst i USA och Asien, har hittat samband mellan företags ägarstruktur och earnings quality. Låg earnings quality kan resultera i ineffektiv resursallokering, lägre samhällsekonomisk tillväxt samt omotiverade förmögenhetsöverföringar. Till följd av dessa problem, samt att Sveriges institutionella miljö skiljer sig åt från andra länder, finns behovet att förklara sambandet i en svensk kontext. Syfte: Studiens syfte är att förklara hur olika ägarstrukturer påverkar earnings quality. Metod: Studien utgår från en deduktiv ansats där hypoteser deducerats utifrån agentteori, alignment effect, entrenchment effect, samt active monitoring hypothesis. Kvantitativ data består av sekundärdata i form av årsredovisningar. Studien har genomförts med en tvärsnittsdesign. Slutsats: Studiens resultat visar att företag med högre andel utländskt ägande tenderar att redovisa högre earnings quality. Resultatet kan förklaras av agentteorins typ I-problem. Övriga ägarstrukturer uppvisar inga signifikanta samband.
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Lawal, Tolulola Olusegun. "Earnings quality and bank equity." Thesis, Imperial College London, 2012. http://hdl.handle.net/10044/1/9303.

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This doctoral thesis reports the results of three studies that address the implications of two bank characteristics - bank efficiency and bank earnings quality - for bank dividend policy and specified capital market outcomes. Chapter 1 introduces the thesis. The first study links the market reactions to dividend change announcements by banks to changes in bank efficiency score, our new measure of bank overinvestment problem, derived from a frontier analysis of bank input-output combinations. We find that improvement in bank overinvestment problem, defined as changes in bank efficiency, is significantly and positively associated with market reactions following dividend increases. However, consistent with the moderating role of bank regulation, we find no support for the role of changes in bank efficiency in market reactions to dividend decreases. The second study establishes a link between bank earnings quality and bank cost of equity capital. Using various earnings quality measures, the study finds that banks with better earnings quality experience lower cost of equity capital. Consistent with this primary finding, our results also support the idea that banks with higher earnings quality enjoy higher market valuation and higher price-earnings multiples compared to banks with lower earnings quality. Overall, our results suggest that markets can differentiate between “good” and “bad” earnings and seem to compensate banks with better earnings quality. The third study contributes to the literature by first developing a country-specific index of bank earnings quality. We further hypothesise that banks in countries characterised by high earnings quality pay more dividends than banks in countries with lower earnings quality. Our data give support to this hypothesis. Finally, using modified partial adjustment models that incorporate our index of earnings quality, we find that the dividend-earnings relation is stronger for banks operating in countries with high earnings quality than for banks operating in countries with low earnings quality.
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Setterberg, Hanna. "The pricing of earnings : essays on the post-earnings announcement drift and earnings quality risk." Doctoral thesis, Handelshögskolan i Stockholm, Institutionen för Redovisning och finansiering, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-1592.

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This dissertation is concerned with the relationship between accounting earnings and stock prices. It consists of three empirical papers, all using a sample of firms listed on the Stockholm Stock Exchange (1990-2008). The first paper documents the existence of a drift in stock prices subsequent to quarterly earnings announcements. Two interesting empirical observations are that the drift is only significant for longer holding periods and that the drift on the short position, i.e. after bad earnings news, is negligible. The lack of downward drift on the short position is interpreted as an indication of the post-earnings announcement drift, at least partly, being explained by investors demanding a compensation for a risk factor that is omitted in the test design. The second paper illustrates under what conditions information risk in the earnings signal might explain a low announcement reaction and a price drift in the post-announcement period. It is hypothesized that two earnings signals – based either on GAAP earnings or core earnings – have different levels of information uncertainty with respect to how they depict the value creation of the firm. In the empirical sections, it is concluded that the low immediate announcement reaction and high post-announcement drift for the GAAP earnings signal is due to this signal being perceived by investors as containing more uncertainty than the core earnings signal. It is argued that this uncertainty might be due to GAAP earnings encompassing items that prior research has shown more likely to be manipulated and/or to contain estimation error. The positive association between information risk and expected return is further investigated in the third paper, where information risk is measured by earnings quality metrics. Using a new approach to estimate the implied cost of capital, it is found that Swedish investors demand a higher expected return for firms with poor earnings quality, i.e. firms associated with higher information risk.
Diss. Stockholm : Handelshögskolan i Stockholm, 2011
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Ahrens, Bianca. "Capital market implications of earnings quality." Lohmar Köln Eul, 2009. http://d-nb.info/1003096085/04.

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Chen, Zhimin. "CEO Cash Compensation and Earnings Quality." Thesis, The University of Arizona, 2010. http://hdl.handle.net/10150/146591.

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I examine the uses of accounting performance measures by testing the association between CEO cash pay sensitivity and earnings quality. I assume that the valuation and evaluation uses of accounting information are linked through the information risk. I expect to find that the sensitivities of CEO cash compensation to accruals and cash flows are associated with accrual quality and cash flow persistence. I find that there is a significant positive relation between accrual quality and CEO cash pay sensitivity to earnings. I find no association between the asymmetric pay-sensitivity to stock returns and earnings quality, and no relation between persistence to pay sensitivity to earnings. This research extends the accounting literature on earnings quality. This research also leads to the discussion of one of the problems of CEO compensation contracting since there appears to be no evidence showing that CEO receives incentives for reporting high quality earnings information and penalties for reporting low quality earnings information.
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Racca, Joshua C. "Stable Book-Tax Differences, Prior Earnings and Earnings Persistence." Thesis, University of North Texas, 2011. https://digital.library.unt.edu/ark:/67531/metadc103378/.

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This study resolves divergent prior findings relating book-tax differences to future earnings, determines whether prior literature has missed relationships between different types of book-tax differences and pre-tax and/or after-tax income, and investigates prior earnings as a factor contributing to the observed relationships. As past research has found that some firms have large book-tax differences over several years, this study separates these firms with large stable book-tax differences from others with large book-tax differences (non-stable) when investigating the link between large book-tax differences and future earnings. Finally, this study investigates whether the relationship between book-tax differences and future earnings reflects information about prior earnings and finds that prior earnings growth explains much of the lower persistence found for firms with large book-tax differences.
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Klaxman, Emil. "Earnings quality och blankningar : En studie om intresset av blankningspositioner i bolag med avseende på earnings quality." Thesis, Högskolan Dalarna, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:du-30763.

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Syfte: Syftet med den här uppsatsen är att undersöka om blankade bolag har lägre grad av earnings quality än icke-blankade bolag. Metod: Kvantitativ metod, t-test för två populationer som antar olika varianser. Resultat och slutsats: Resultatet i den här studien visar att blankade bolag inte har lägre grad av earnings quality än icke-blankade bolag. Resultatet visar även att icke-blankade bolag har lägre grad av earnings quality än blankade bolag. Därför kan jag inte uttala mig om huruvida blankare använder earnings quality vid tagandet av blankningspositioner
Purpose: The purpose of this essay is to examine if shorted companies have poorer earnings quality than non-shorted companies Method: Quantitative analysis, t-test for two-sample assuming unequal variances Result and conclusion: The results of this study show that shorted companies do not have poorer earnings quality than non-shorted companies. The results also indicate that non-shorted companies have poorer earnings quality than shorted companies. Thus, I cannot comment on whether short sellers are using information about earnings quality when taking short positions
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Chen, Ching-peng. "The implications of earnings quality for market reactions to annual earnings announcements." Thesis, University of British Columbia, 1989. http://hdl.handle.net/2429/42009.

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This paper assesses the impact of earnings quality on market responses to annual earnings announcements. Earnings quality is measured by the ratio of earnings to funds from operations. The difference in the association between forecast errors and excess returns across the high/low quality earnings subsamples is found to be statistically significant; there is a greater market response to earnings announcements of high-quality firms than to low-quality firms. Hence, earnings quality as measured by the ratio of earnings to funds from operations, is found to have pricing implications. The results are robust across two regression models: OLS on returns ordered in announcement time and SUR/GLS on returns ordered in calendar time.
Business, Sauder School of
Graduate
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McDougal, Karen H. "International Diversification and Earnings Quality: the Impact of Audit Quality." Diss., Temple University Libraries, 2011. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/123275.

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Business Administration/Accounting
Ph.D.
The literature on International Diversification suggests that investors and analysts value foreign earnings differently than domestic earnings. Prior studies also show an overall "valuation discount" for firms with foreign operations. To my knowledge, no study has empirically tested and found there to be differences in earnings quality for these firms. This study investigates differences in the quality of earnings for U.S. firms with foreign operations using a direct measure (discretionary accruals) and an indirect measure (investor perception of earnings). I also consider the impact of audit quality on each measure of earnings quality. In the first part of my dissertation I find firms with foreign operations report lower discretionary accruals than firms with only domestic operations. This indicates that auditors, similar to investors and analysts, report more conservatively for firms with foreign operations. My results show that audit quality further reduces the absolute value of reported accruals, and I find a higher level of reported "income decreasing" accruals for these firms. In the second section of my dissertation I consider the impact of audit quality on investor perception of earnings. Similar to earlier papers I find that foreign earnings changes are more highly associated with changes in firm value than domestic earnings changes, and this larger earnings response is attributed to negative changes in foreign earnings. I also find that audit quality improves investor perception of foreign earnings for firms with foreign operations. While there are ample studies demonstrating that firms with foreign operations are valued differently than firms with purely domestic operations, my study is the first to provide empirical evidence about how audit quality impacts financial reporting, the quality of earnings, and investor perception of earnings for firms with foreign operations.
Temple University--Theses
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Chan, Ling-Ching. "Accounting conservatism, earnings quality, and firm valuation." Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629937.

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This thesis explores the relation between conservatism and earnings quality, and its economic consequences. The principle of conservatism has played an important role in dealing with uncertainties in the process of financial reporting. In the past ten years, substantial market-based accounting research has been devoted to the study of conservatism but few studies have attempted to examine how the nature of conservatism affects earnings quality from an information perspective and whether conservative accounting provides information that is useful in helping investors make investment decisions. The present work provides UK evidence on the relation between accounting conservatism and several earnings attributes and on how this relation affects investors' required rates of return. It comprises three major pieces of empirical work. First, I investigate the effect of earnings components--cash flow from operations, operating and non-operating accruals--on earnings conservatism using three different regression models. These are the augmented forward and reverse return--earnings regressions, and the earnings persistence regressions. The results show that non-operating accruals has the most significant effect on estimates of conservatism in all three models. Second, I examine the association between ex-ante/ex-post conservatism and several earnings characteristics: the value-relevance, informativeness, persistence, and predictability of reported earnings. These earnings attributes are important determinants of earnings quality from an information perspective and greater values of these earnings attributes imply that reported earnings are more useful for decision-making purposes. The results show that ex-ante (balance sheet) conservatism has a positive relation with earnings quality. However, there is no direct relation between ex-post (earnings) conservatism and earnings quality, and extreme ex-post conservatism may undermine the quality of reported earnings. Third, I examine how the relation between conservatism and earnings quality affects investors' required rates of return. I find that higher ex-ante conservative earnings are related to lower costs of equity capital and that there is no significant relation between ex-post conservatism and investors' required rates of returs. Based on the findings in this thesis, I conclude that accounting conservatism is an essential concept in financial reporting and that investors understand the nature of conservatism and price firm value rationally.
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Books on the topic "Earnings quality"

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Menicucci, Elisa. Earnings Quality. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36798-5.

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Francis, Jennifer. Earnings quality. Boston: Now, 2008.

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Shelley, Burns, ed. College quality and the earnings of recent college graduates. Washington, DC: U.S. Dept. of Education, Office of Educational Research and Improvement, 2000.

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Heckman, James J. Does measured school quality really matter?: An examination of the earnings-quality relationship. Cambridge, MA: National Bureau of Economic Research, 1995.

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Daniels, Reza Che. How Data Quality Affects our Understanding of the Earnings Distribution. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-3639-5.

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Card, David E. School quality and black-white relative earnings: A direct assessment. Cambridge, MA: National Bureau of Economic Research, 1991.

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Velury, Uma. The Effect of institutional ownership on the quality of earnings. Ann Arbor, Mich: UMI Dissertation Services, 2002.

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Katz, Sharon. Earnings quality and ownership structure: The role of private equity sponsors. Cambridge, MA: National Bureau of Economic Research, 2008.

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Siegel, Joel G. How to analyze businesses, financial statements, and the quality of earnings. 2nd ed. Englewood Cliffs, N.J: Prentice Hall, 1991.

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Frankel, Richard M. The relation between auditors' fees for non-audit services and earnings quality. Cambridge, Mass: MIT Sloan School of Management, 2002.

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Book chapters on the topic "Earnings quality"

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Menicucci, Elisa. "Earnings Quality and Earnings Management." In Earnings Quality, 53–82. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36798-5_3.

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Menicucci, Elisa. "Earnings Quality: How to Define." In Earnings Quality, 1–22. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36798-5_1.

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Menicucci, Elisa. "Measures of Earnings Quality." In Earnings Quality, 23–51. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36798-5_2.

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Menicucci, Elisa. "IAS/IFRSs, Accounting Quality and Earnings Quality." In Earnings Quality, 83–105. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36798-5_4.

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Menicucci, Elisa. "Fair Value Accounting and Earnings Quality." In Earnings Quality, 107–37. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-36798-5_5.

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Nußmann, Dominik. "Corporate Diversification and Earnings Quality." In The Coinsurance Effect of Corporate Diversification, 17–81. Wiesbaden: Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-19374-4_3.

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Czapiewski, Leszek, and Joanna Lizińska. "Earnings quality around equity offerings." In Understanding the Polish Capital Market, 228–43. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003298069-13.

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Beisland, Leif Atle, and Roy Mersland. "Earnings Quality in the Microfinance Industry." In Microfinance in Developing Countries, 83–106. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137301925_5.

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Xing, Liquan, Hanwen Chen, and Haiyan Zhou. "Product Market Competition and Earnings Quality." In The Routledge Companion to Accounting in China, 82–103. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: Routledge companions in business, management and accounting: Routledge, 2018. http://dx.doi.org/10.4324/9781315558899-7.

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Liargovas, Panagiotis. "Gross Hourly Earnings of Skilled Workers." In Encyclopedia of Quality of Life and Well-Being Research, 2617–18. Dordrecht: Springer Netherlands, 2014. http://dx.doi.org/10.1007/978-94-007-0753-5_1208.

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Conference papers on the topic "Earnings quality"

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Widianingsih, Yuni, Doddy Setiawan, Y. Aryani, and Evi Gantyowati. "Company Characteristics and Earnings Quality." In Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.10-8-2022.2320852.

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Imaniyah, Ratu Ayu Mas Intan Siti, and Dian Maulita. "Profit Growth, Size, Liquidity And Investment Opportunity Set On Earnings Quality (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5151.

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This study aims to examine the effect of Profit Growth, Size, Liquidity and Investment Opportunity Set on Earnings Quality in the consumer goods industry manufacturing companies listed on Indonesian Stock Exchange for the period 2015-2019. The research paradigm used is a quantitative paradigm with descriptive causality research methods. The population of this research were 55 companies and samples obtained were 29 companies with a purposive sampling method. Based on the results of the study, it can be concluded that: 1) profit growth has a significant effect on earnings quality, 2) size has no significant effect on earnings quality, 3) liquidity has a significant effect on earnings quality, 4) investment opportunity set has a significant effect on earnings quality, 5) profit growth, size, liquidity and investment opportunity set together have a significant effect on earnings quality.
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Wibowo, S. Sulaksono Adi. "Effect of dividend payment on the earnings quality." In Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icaess-19.2019.42.

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Zhang, Chuan, and Xiayan Huang. "Involvement of Management, Audit Committee and Earnings Quality." In International Conference on Transformations and Innovations in Management (ictim-17). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/ictim-17.2017.64.

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He, L. J., H. T. Chiang, and M. S. Chen. "Information transparency, auditor industry specialization, and earnings quality." In International Conference on Advances in Management Engineering and Information Technology. Southampton, UK: WIT Press, 2015. http://dx.doi.org/10.2495/ameit140251.

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Utami, Wiwik, Dwi Surjandari, and Taufik Akbar. "Corporate Governance and Earnings Quality: Students Perception in Indonesia." In Proceedings of the First Annual Conference of Economics, Business, and Social Science, ACEBISS 2019, 26 - 30 March, Jakarta, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.26-3-2019.2290923.

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Yang, Yan-Jie, Qian Long Kweh, and Ruey-Ching Lin. "Earnings Quality of Business Group Firms: Evidence from Taiwan." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.26.

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Du, Jianju, and Lili Wang. "Ownership Concentration, Internal Control Quality and Real Earnings Management." In 2018 IEEE Third International Conference on Data Science in Cyberspace (DSC). IEEE, 2018. http://dx.doi.org/10.1109/dsc.2018.00071.

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ZUHRI, Alhamdi, and Martdian RATNASARI. "Anti-Corruption Disclosure and Audit Quality on Earnings Management." In International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.211119.003.

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Wang, Mei-ying. "Earnings quality and voluntary disclosure of internal control audit reports." In 2014 International Conference on Management Science and Engineering (ICMSE). IEEE, 2014. http://dx.doi.org/10.1109/icmse.2014.6930366.

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Reports on the topic "Earnings quality"

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Chan, Konan, Louis K. Chan, Narasimhan Jegadeesh, and Josef Lakonishok. Earnings Quality and Stock Returns. Cambridge, MA: National Bureau of Economic Research, May 2001. http://dx.doi.org/10.3386/w8308.

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Heckman, James, Anne Layne-Farrar, and Petra Todd. Does Measured School Quality Really Matter? An Examination of the Earnings-Quality Relationship. Cambridge, MA: National Bureau of Economic Research, September 1995. http://dx.doi.org/10.3386/w5274.

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Card, David, and Alan Krueger. School Quality and Black-White Relative Earnings: A Direct Assessment. Cambridge, MA: National Bureau of Economic Research, May 1991. http://dx.doi.org/10.3386/w3713.

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Katz, Sharon. Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors. Cambridge, MA: National Bureau of Economic Research, June 2008. http://dx.doi.org/10.3386/w14085.

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Andrews, Rodney, Jing Li, and Michael Lovenheim. Quantile Treatment Effects of College Quality on Earnings: Evidence from Administrative Data in Texas. Cambridge, MA: National Bureau of Economic Research, May 2012. http://dx.doi.org/10.3386/w18068.

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Borjas, George. Assimilation and Changes in Cohort Quality Revisited: What Happened to Immigrant Earnings in the 1980s? Cambridge, MA: National Bureau of Economic Research, September 1994. http://dx.doi.org/10.3386/w4866.

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Heckman, James, Anne Layne-Farrar, and Petra Todd. The Schooling Quality-Earnings Relationship: Using Economic Theory to Interpret Functional Forms Consistent with the Evidence. Cambridge, MA: National Bureau of Economic Research, October 1995. http://dx.doi.org/10.3386/w5288.

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Brewer, Dominic, Eric Eide, and Ronald Ehrenberg. Does It Pay To Attend An Elite Private College? Cross Cohort Evidence on the Effects of College Quality on Earnings. Cambridge, MA: National Bureau of Economic Research, June 1996. http://dx.doi.org/10.3386/w5613.

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Rigby, Dan, Michael Burton, Katherine Payne, Zachary Payne-Thompson, Stuart Wright, and Sarah O’Brien. Impacts of Food Hypersensitivities on Quality of Life in the UK and Willingness to Pay (WTP) to remove those impacts. Food Standards Agency, December 2022. http://dx.doi.org/10.46756/sci.fsa.kij502.

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This project concerns the impacts of food hypersensitivity on people’s quality of life and the monetary value people assign to the removal of those impacts. Food hypersensitivities (FHS) are, in this report, defined as comprising food allergy, coeliac disease and food intolerance. Estimates of the economic value of removal of food hypersensitivity were generated from a stated preference (SP) survey in which people completed a discrete choice experiment (DCE). The DCE comprised of choices between (i) no change in respondents’ food hypersensitivity and (ii) the condition being removed for a specified period, at a cost. The surveys were conducted between July and December 2021 by adults regarding their own food hypersensitivity or by parents/carers regarding their child’s food hypersensitivity. The samples comprised 1426 adults and 716 parents. The average WTP for the removal of an adult’s FHS for a year, pooled across all conditions was £718. For models estimated separately by condition, the WTP values for food allergy, coeliac disease and food intolerance were £1064, £1342 and £540 respectively. In models estimated on DCE data from parents regarding their children’s food hypersensitivity the average WTP, pooled across all conditions, was £2501. The annual WTP values by condition were: £2766 for food allergy; £1628 for coeliac disease; £1689 for food intolerance. Respondents rated their (child’s) health and the impacts of their (child’s) FHS using several established instruments including the Food Allergy Quality of Life Questionnaire (FAQLQ); Food Intolerance Quality of Life Questionnaire (FIQLQ); Coeliac Disease Quality of Life Questionnaire, (CDQ). In the adult allergy and intolerance models we find robust evidence of effects of the perceived severity of FHS on WTP – the higher people’s FAQLQ and FIQLQ scores, the more they are willing to pay to remove their condition. There was no effect of variation in the CDQ score on WTP to remove coeliac disease. In the child WTP results we find condition-severity effects in the coeliac sample: the worse the child’s CDQ score the higher the parents’ WTP to remove the condition. The WTP values are estimates of the combined annual costs associated with (i) the intangible costs including the pain, anxiety, inconvenience and anxiety caused by FHS and (ii) additional incurred costs (time and money) and lost earnings. The values can be incorporated into the FSA Cost of Illness (COI) model, the Burden of Foodborne disease in the UK (Opens in a new window) which is currently used to measure the annual, social, cost of foodborne disease. A Best Worst Scaling (BWS) exercise was conducted to identify the relative importance of the many and diverse impacts which comprise the FAQLQ, FIQLQ and CDQ instruments. The BWS results indicate that people assign very different levels of importance to the impacts comprising the three instruments. This unequal prioritisation contrasts with the equal weighting used in the construction of the FAQLQ, FIQLQ and CDQ measures. Embarrassment and fear related to eating out or social situations feature in the top three impacts for all the conditions. Identifying the effects which most affect quality of life (from the perspective of people living with those conditions) has the potential to inform policy and practice by both regulators and private organisations such as food business operators.
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Roux, Anne M., Jessica E. Rast, K. A. Anderson, and Paul T. Shattuck. National Autism Indicators Report: Vocational Rehab. A.J. Drexel Autism Institute, May 2016. http://dx.doi.org/10.17918/nairvocrehab2016.

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Employment is about more than simply earning a paycheck - it influences quality of life, independence, and wellness. Historically, employment outcomes for adults with autism are poor. The U.S. Vocational Rehabilitation system (VR) is designed to provide support to states for implementation of services to assist people with disabilities to prepare for, find, and keep employment. VR data allow us to examine some outcomes for those with autism compared to their peers.
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