... of disclosing EQ reviewer information on investors’ perception of financial reporting quality. Findings Disclosing EQ reviewer information significantly enhances investors’ perception of earnings quality, a result robust to multiple tests. Heterogeneity analyses indicate that this effect is stronger...

... officers (CEOs) and earnings quality. Design/methodology/approach This study used 10-year panel data from 165 publicly listed companies in Bangladesh from 2010 to 2019. Fixed effects, the generalised method of moments and propensity score matching ( PSM ) were used for estimation. Findings...

... expenditures by avoiding the behavior of opportune managers in the field of accruals (Wijaya, 2020). Based on the discussions above, H1 can be presented as follows: H1. The higher the audit quality, the lower the earnings management practices. Audit quality Earnings quality...

...Maria Kontesa; Andreas Lako; Wendy Wendy Purpose The purpose of this study is to examine the relationship between board capital and firm earnings quality with different controlling shareholders for a sample of 252 listed firms in Indonesia over the period 2011–2017. Design/methodology/approach...

...James Routledge Purpose This paper aims to examine if compliance with the Japanese Stewardship Code by institutional investors is related to the earnings quality of their investee companies. It extends the study by Lu et al. who considered this question for large UK companies with high...

...Lien Duong; John Evans; Thu Phuong Truong Purpose This paper aims to investigate the impact of Australian Chief Financial Officers (CFOs) as board insiders on firm performance and earnings quality with reference to agency theory and theory of friendly board. Design/methodology/approach...

... with the aim of improving long-term risk-adjusted returns to shareholders. This paper aims to examine whether compliance by institutional investors with UK Stewardship Code is related to the earnings quality of their investee companies. Design/methodology/approach The association between institutional...

... and tests the effectiveness of the choices made based on the earnings quality of reported firms. Cluster analysis is conducted using governance best practice variables, firm size and an earnings quality variable. Findings This paper’s results support the voluntary governance approach for smaller firms...

...Victoria J. Clout; Larelle Chapple; Nilan Gandhi Purpose – The purpose of this paper is to study whether auditor independence reforms introduced in 2004 led to an enhancement in earnings quality in the post-reform era. Design/methodology/approach – This study predicts that as the cost...