...V.P. Priyesh; Lukose P.J. Jijo Purpose This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach The impact of parent–subsidiary relationship on earnings quality is examined using two common proxies. Findings...

... explanations for the recent price difference. Findings First, utilizing a unique earning quality measure that is directly related to non-persistent components of fair value accounting under International Financial Reporting Standards (IFRS), this study finds that the lower the earnings quality, the lower...