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Keywords: earnings quality
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Journal Articles
Accounting Horizons (2019) 33 (2): 59–73.
Published: 01 June 2019
...Ahmed M. Abdel-Meguid; Guy D. Fernando; Richard A. Schneible, Jr.; SangHyun Suh SYNOPSIS We investigate the association between earnings quality and investor disagreement regarding the valuation consequences of earnings announcements. A primary purpose of financial reporting, including periodic...
Journal Articles
Accounting Horizons (2016) 30 (1): 23–39.
Published: 01 March 2016
... a flow-through effect on the earnings quality of local GAAP financial reports for a sample of Belgian subsidiaries owned by U.S.-listed firms. Belgium has weaker institutions relative to the U.S. and this is a setting where the spillover effects of SOX might be expected to improve local GAAP earnings...
Journal Articles
Journal Articles