the years 2009-2016. Following the prior studies, the authors used the modified Jones model to measure discretionary accruals as a proxy for earnings management.

Findings



The results witnessed a negative relationship between...

Present paper examines the impact and extent of the relationship between accounting earnings quality and liquidity risk. In fact liquidity risk shows sensitivity of investment to unpredictable changes in the market liquidity ...

In this study, the relationship between financial reporting quality and discretionary accruals and earnings stability is investigated. For this purpose the data of listed companies in Tehran Stock Exchange during the period 2007 to 2012 are used...

Investors believe accrual quality is defined as close of earning to the cash. Therefore, poor

quality of accruals causes increased uncertainty of information and it will lead to rise of investment’s

risk. Thus, this study investigated...

that earnings management reduces earnings relevance and book value

relevance through short-term and long-term discretionary accruals.

Originality/value – The outcomes of the current study are quite interesting to academia and practitioners....

Purpose- The purpose of this paper is to examine the effect of earnings quality (as a proxy for financial reporting quality) of companies listed on the Tehran Stock Exchange (TSE) and the quality of their financial information ...

This study examines the association between stock prices and discretionary accruals in different stock market cycles and presents evidence about the discrepancy in prior research that investors were able to identify earnings management in some cases...

Purpose - The main question in this study is whether there is any relationship between corporate governance variables and earnings quality. The size of the board and audit committee, the number of stockholding managers and ...

In recent years, there has been increasingly debate about the impact of quality of accounting information on cost of capital or expected return of stock. The focus of these discussions is the quality of accruals. In particular, two recent papers...