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Keywords: Earnings quality
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Journal Articles
Revenue-expense versus asset-liability model: The impact on the earnings attributes of non-financial private firms
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2020) 28 (2): 277–310.
Published: 10 February 2020
... the asset-liability model to determine earnings around the world (Camfferman and Zeff, 2007 ; Kagaya, 2014) , thus creating an ideal – and yet still unexplored – setting to analyse the impact of the asset-liability model over the matching process and the main attributes of earnings quality. In fact...
Journal Articles
Audit committee, internal audit function and earnings management: evidence from Jordan
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2019) 27 (1): 72–90.
Published: 08 January 2019
... an essential role in guaranteeing the reliability of the financial reporting process (Baxter and Cotter, 2009 ; Cohen et al., 2004 ; García et al., 2012). Corporate governance Earnings quality Auditing The main contribution of this study is that it investigates the combined...
Journal Articles
Impact of market and organizational determinants on voluntary disclosure in Egyptian companies
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2012) 20 (2): 113–133.
Published: 12 October 2012
... the following information categories: strategic information; financial information; non‐financial information; and future prospect information to rate the level of disclosure. Multivariate analysis, voluntary disclosure determinants: earnings quality; ownership structure; competition intensity; information...
