Journal ArticleDOI
Earnings Management and Investor Protection: An International Comparison
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This article is published in Cfa Digest.The article was published on 2004-05-01. It has received 2513 citations till now. The article focuses on the topics: Accredited investor & Earnings management.read more
Citations
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Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
TL;DR: This paper pointed out that the "quality" of earnings is a function of the firm's fundamental performance and suggested that the contribution of a firms fundamental performance to its earnings quality is suggested as one area for future work.
Journal ArticleDOI
Costs of Equity and Earnings Attributes
TL;DR: In this paper, the authors examine the relation between the cost of equity capital and seven attributes of earnings: accrual quality, persistence, predictability, smoothness, value relevance, timeliness, and conservatism.
Journal ArticleDOI
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
TL;DR: In this article, the authors examine the economic consequences of mandatory International Financial Reporting Standards (IFRS) reporting around the world and find that market liquidity increases around the time of the introduction of IFRS.
Posted Content
International Accounting Standards and Accounting Quality
TL;DR: In this article, the authors examine whether the adoption of International Accounting Standards (IAS) is associated with higher accounting quality and find that firms applying IAS from 21 countries generally exhibit less earnings management, more timely loss recognition, and more value relevance of accounting amounts than do a matched sample of firms applying non-US domestic standards.
Journal ArticleDOI
Is Earnings Quality Associated with Corporate Social Responsibility
TL;DR: In this paper, the authors examine whether socially responsible firms behave differently from other firms in their financial reporting, and they find that firms that exhibit corporate social responsibility also behave in a responsible manner to constrain earnings management, thereby delivering more transparent and reliable financial information to investors.
References
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Journal ArticleDOI
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
TL;DR: This paper pointed out that the "quality" of earnings is a function of the firm's fundamental performance and suggested that the contribution of a firms fundamental performance to its earnings quality is suggested as one area for future work.
Journal ArticleDOI
Costs of Equity and Earnings Attributes
TL;DR: In this paper, the authors examine the relation between the cost of equity capital and seven attributes of earnings: accrual quality, persistence, predictability, smoothness, value relevance, timeliness, and conservatism.
Posted Content
International Accounting Standards and Accounting Quality
TL;DR: In this article, the authors examine whether the adoption of International Accounting Standards (IAS) is associated with higher accounting quality and find that firms applying IAS from 21 countries generally exhibit less earnings management, more timely loss recognition, and more value relevance of accounting amounts than do a matched sample of firms applying non-US domestic standards.
Journal ArticleDOI
Is Earnings Quality Associated with Corporate Social Responsibility
TL;DR: In this paper, the authors examine whether socially responsible firms behave differently from other firms in their financial reporting, and they find that firms that exhibit corporate social responsibility also behave in a responsible manner to constrain earnings management, thereby delivering more transparent and reliable financial information to investors.
Journal ArticleDOI
The Economic Implications of Corporate Financial Reporting
TL;DR: This paper found that the majority of managers would avoid initiating a positive NPV project if it meant falling short of the current quarter's consensus earnings, and more than three-fourths of the surveyed executives would give up economic value in exchange for smooth earnings.