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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
Accounting Horizons (2012) 26 (4): 741–765.
Published: 01 December 2012
... of the elimination of the reconciliation requirement on the quality of earnings and financial analysts' information uncertainty is an empirical question. To address this research question, we focus on earnings persistence as our measure of earnings quality. Earnings persistence does not suffer from potential...
Journal Articles