...Ashesha Paveena Weerasinghe; Sulochana Dissanayake Purpose This study aims to examine whether Benevolent directors on the board influence corporate earnings quality ( EQ ). The authors further investigate the roles of chief executive officer ( CEO ) benevolence, gender and corporate governance...

...Shiguang Ma; Liangbo Ma Purpose The aim of this paper is to investigate the association of earnings quality with corporate performance of publicly listed firms of China and tries to provide a new explanation. Poor earnings quality is normally characterized by unhealthy profitability and/or untrue...

... as indicators of perceived earnings quality. Findings The evidence suggests that investors of Singapore listed companies respond more strongly to earnings announcements in the fourth quarter than other interim quarters. The findings support the notion that investors attach different degrees of reliability...

...Der‐Fen Huang; Chao‐Lan Wang Purpose The purpose of this paper is to investigate the relationship between book‐tax differences and earnings quality for commercial banks in Taiwan. The paper focuses on the banking industry because industry‐specific accrual models of accounting discretion...

..., external monitoring by auditors and creditors seems to be weaker, yet earnings quality is higher. Additional analysis suggests that the gender of directors has value implications for analysts and investors; specifically, there is a positive relation between the proportion of female directors and the firm's...