Open AccessJournal Article
Study of Relationship between Earnings Management and Earnings Quality of Companies Listed on the Tehran Stock Exchange
Mohammad Delkhosh,Omid Mosazadeh +1 more
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In this article, the authors examined the relationship between earnings management and earnings quality of companies listed on the Tehran Stock Exchange and found that an increase in the amount of discretionary accruals is associated with a reduction of quality scores of corporate profits.Abstract:
The aim of the study is examining the relationship between earnings management and earnings quality of companies listed on the Tehran Stock Exchange.Accruals on the one hand allow managers to determine the profit so that can reflect the firm's true value and on the other hand these items give authority to managersso that they are able to abused theflexibility of accepted accounting methods and principles and distorted the information content of earnings.Results is based on a survey of 40 companies in the period 1389 to 1393 shows that there is a significant relationship between earnings management and earnings quality companies listed on Tehran Stock Exchange. Therefore, the results indicate that increasing in the discretionary accruals is reduced from the amount of desirable characteristics of benefit. In the meantime, accruals quality will be affected by earnings management more than other properties. Moreover, an increase in the amount of discretionary accruals is associated with a reduction of quality scores of corporate profits.read more
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Dissertation
Pengaruh konservatisme akuntansi dan manajemen laba terhadap kualitas laba(studi pada perusahaan manufaktur yang terdaftar di indeks saham syariah indonesia tahun 2011-2017)
TL;DR: Tujuan penelitian in this article untuk mengetahui bagaimana pengaruh dari konservatisme akuntansi and manajemen laba terhadap kualitas laba dengan menggunakan struktur modal sebagai variabel kontrol.
Journal ArticleDOI
The effect of accounting conservatism and earn-ings management on earnings quality
TL;DR: In this article, the authors investigated the role of accounting conservatism and management in the quality of net income of the companies listed on the Tehran Stock Exchange between 2009 and 2014 and found that there is a significant negative relationship between conservative management and net income quality.
Impact of Conservatism and Earnings Management on Earning Quality: Evidence from Pakistani Listed Firms
TL;DR: In this article, the authors examined whether accounting conservatism and earning management are related with improved quality of earnings in Pakistan using a sample of 70 non-financial Pakistani listed firms covering a 10-year period from 2008-2017 with 700 observations.
References
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Journal ArticleDOI
The market pricing of accruals quality
TL;DR: In this article, the authors investigate whether investors price accruals quality, our proxy for the information risk associated with earnings, and find that poorer AQ is associated with larger costs of debt and equity.
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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.
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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.
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Voluntary Disclosure, Earnings Quality, and Cost of Capital
TL;DR: In this article, the authors investigate the relation among voluntary disclosure, earnings quality, and cost of capital, and find that firms with good earnings quality have more expansive voluntary disclosures (as proxied by a self-constructed index of coded items found in 677 firms' annual reports and 10-K filings in fiscal 2001).
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Insider Trading, Earnings Quality, and Accrual Mispricing
TL;DR: In this article, the authors show that insider trading information is useful in assessing the quality of the non-cash components of earnings and provide evidence that the signal contained in insiders' trading behavior is useful for making refined assessments of earnings quality.
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