...Rachappa Shette; Sudershan Kuntluru Purpose This study aims to examine the impact of mandatory CEO/CFO certification introduced in the new Indian Companies Act (CA) 2013 on the earnings quality of reported annual and quarterly net income of Indian listed companies. Design/methodology/approach...

...Yasser Eliwa; Jim Haslam; Santhosh Abraham; Ahmed Saleh Purpose While there is some evidence of a relationship between earnings quality and information asymmetry, there is limited evidence on the moderating role of institutional investors in this relationship. To fill this gap, this study aims...

...Charlotte Haugland Sundkvist; Tonny Stenheim Purpose The purpose of this paper is to examine the effect on earnings quality in private firms caused by a negative shock to fundamental performance, while simultaneously addressing methodological challenges measuring fundamental performance present...

...Carolina Bona Sánchez; Marina Elistratova; Jerónimo Pérez Alemán Purpose This study aims to analyse the effect of related party transactions (RPTs) on earnings quality in a sample of Spanish listed firms, as well as the moderating role played by female directors in the relationship between RPTs...

...Ahmed Hassan Ahmed; Yasean Tahat; Yasser Eliwa; Bruce Burton Purpose Earnings quality is of great concern to corporate stakeholders, including capital providers in international markets with widely varying regulatory pedigrees and ownership patterns. This paper aims to examine the association...

... refinancing on earnings quality after the short-selling constraints have been released. The authors further explore whether this impact is subject to the nature of property rights and shareholding structures. Design/methodology/approach This study is based on a sample of A-share firms in China...

...’ earnings quality. Design/methodology/approach To test the authors’ predictions, they identify a sample of 161,673 stock recommendations with contemporaneous earnings forecasts and/or cash flow forecasts and regress market-adjusted stock returns on a binary variable that proxies for the issuance of cash...

...Mohd Mohid Rahmat; Balachandran Muniandy; Kamran Ahmed Purpose The purpose of this paper is to examine the effect of related party transactions (RPTs) and types of RPTs (complex, simple and loan) on earnings quality in four East Asian countries: Hong Kong, Malaysia, Singapore and Thailand...

... at: Y.Eliwa@lboro.ac.uk 30 01 2018 21 02 2018 06 03 2018 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only EU IFRS Earnings quality Accruals quality The cost of debt The main objective of a financial accounting system...

...Iman Harymawan; John Nowland Purpose The purpose of this study is to investigate how the earnings quality of politically connected firms is affected by changes in political stability and government effectiveness in a developing country. Design/methodology/approach This study uses a sample...

...Javad Izadi Zadeh Darjezi Purpose Managers, investors and security analysts all pay special attention to the bottom line of income statements and they miss significant information included in accruals about the quality of earnings. A considerable portion of the earnings-quality literature examines...

...Febriela Sirait; Sylvia Veronica Siregar Purpose – This research aims to examine the relationship between dividend payment and earnings quality. Design/methodology/approach – The authors examine four dividend features: dividend-paying status, dividend size, dividend changes, and dividend...

...C.S. Agnes Cheng; Joseph Johnston; Cathy Zishang Liu Purpose In response to recent concerns on earnings quality and a firm's fundamental performance, the purpose of this paper is to re‐examine salient questions under accrual accounting: how earnings quality affects the role of earnings...