...Mai Alm-El-Din Purpose This study aims to scrutinize the effect of managerial ability on corporate risk-taking. Likewise, it investigates how earnings quality and the dark side of conservative reporting affect this nexus. Design/methodology/approach This study uses IV/ GMM and IV/2SLS...

.... Specifically, the authors examine how a firm’s underlying earnings quality ( EQ ) influences its strategic disclosure timing decisions in response to such adverse audit signals. Design/methodology/approach Using a panel data set of 130 Egyptian non-financial firms over the 2014–2022 period, comprising...

...Mohammad Nasser Almarzouq; Souod Alazemi; Khaled Abdulsalam; Rasheed Alrashidi Purpose This study aims to examine whether the implementation of the corporate governance code ( CGC ) improved earnings quality in Kuwait. Design/methodology/approach Using non-financial firms listed on the Kuwait...

... with a higher need for external financing. In addition, further analysis shows that the negative impact remains significant during the COVID-19 pandemic period. In addition, the findings reveal that earnings quality and analyst forecast accuracy serve as mediators in the relationship between IR quality...

...Antonios Persakis; Ra’fat Jallad Purpose This study aims to address a research gap by examining the relationship between CEO power, board strength and earnings quality in Gulf Cooperation Council (GCC) countries, a region with distinctive economic and governance characteristics. It explores how...

... reactions. Additional analyses show that the positive impact of IR quality is more salient for companies with high organizational complexity and high growth, and the impact is still significant during the COVID-19 pandemic period. Furthermore, the authors document that earnings quality and analyst forecast...

... in explaining differences in the magnitude of earnings management behavior across countries. Originality/value This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism...

...Lara Al-Haddad; Shadi Al-Ghoul Purpose This study aims to inspect the impact of earnings quality on corporate cash holdings of Jordanian companies listed on the Amman Stock Exchange. Design/methodology/approach This study examines a large sample of (98) Jordanian companies listed on the Amman...

...-in-differences method to estimate the relation between earnings quality (EQ) and floods. Additionally, this study uses the same research design to observe how fast firms engage in EM, as reflected by the trends in EQ following the floods. Findings This study finds that firms engage in EM to increase...

...Ana Filipa Duarte; Inês Lisboa; Pedro Carreira Purpose This study aims to study the impact of earnings quality on firms’ financial performance. Design/methodology/approach An unbalanced panel data of 237 small- and medium-sized Portuguese companies from the mold industry, using 2010–2018...

...Sandra Alves Purpose This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals. Additionally, this study aims to examine whether board independence moderates the relationship between CEO...

... with Bernstein (1993 , p. 461, as cited by Sloan, 1996), who stated that: © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Earnings persistence Earnings quality Emerging economy Accounting quality Georgia Earnings predictability Starting from...

...Rakia Riguen Koubaa; Anis Jarboui Purpose The purpose of this paper is to investigate the direct and indirect links between book-tax differences (BTDs) and audit quality using accounting conservatism (proxy of earnings quality). Hence, this paper seeks to extend prior audit quality research...

...Cecília Rendeiro Carmo; José António Cardoso Moreira; Maria Cristina Souto Miranda Purpose The purpose of this paper is to test the relationship between earnings quality and the cost of debt for private companies in a “code-law” country (Ball et al., 2000). The analysis controls...

...Sharad Asthana Purpose – This paper aims to address three questions: Does the abnormal delay in the audit process signal poor earnings quality? Is this information about earnings quality incremental to that contained in earnings report delay? Does the market use this information about earnings...

... undertaken by the sample firms, and vice‐versa for firms with higher ETRs. This study uses a tax‐based earnings quality indicator, that is, the ratio of after‐tax taxable income to reported income (ATTI) to investigate the quality of corporate earnings. The study provides empirical evidence that firms report...