27 research outputs found
Financial Reporting Problems: The Analysis of Quality of Disclosure and the Measurement System of the Traditional Accounting
No full textAudit Office Size, Audit Quality and Audit Pricing: Evidence from Small and Medium Sized Entities
No full textManipulación Contable y Calidad del Auditor. Un Estudio Empírico de la Realidad Española
No full textDegree of Compliance with Corporate Governance Best Practices and Corporate Financial Performance of Public Listed Companies in Sri Lanka
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Income Smoothing, Earnings Quality and Firm Valuation
No full textAbstract: This study argues that lower variability of earnings does not guarantee income smoothers' higher firm values. Instead, smoothers' earnings should be more value-relevant if they are of high quality, i.e., earnings quality should be considered simultaneously. Sample firms are divided into four groups: quality earnings smoothers, quality earnings non-smoothers, non-quality earnings smoothers, and non-quality earnings non-smoothers. Value relevance of reported earnings is then studied using both the levels and the changes approaches with indicator variables. Results show quality earnings smoothers have the highest price-earnings multiple while non-quality non-smoothers have the lowest price-earnings multiple. Copyright Blackwell Publishers Ltd, 2004.
Cost of Equity Effects from Mandatory IFRS Adoption, Legal and Financial Institutions, and Auditor Quality Dimensions: Evidence from the E.U.
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