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1-4 of 4
Keywords: earnings quality
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Journal Articles
Journal:
Accounting Horizons
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
Journal:
Accounting Horizons
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:
Accounting Horizons
Accounting Horizons (2012) 26 (4): 741–765.
Published: 01 December 2012
... in accordance with International Financial Reporting Standards in 2008 (see SEC 2008 ). International Financial Reporting Standards (IFRS) accounting convergence Form 20-F reconciliation earnings quality Since the “Norwalk Agreement” 1 in October 2002, the Securities and Exchange...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (4): 837–860.
Published: 01 December 2011
...Jerry Sun; Steven F. Cahan; David Emanuel SYNOPSIS We examine the impact of IFRS adoption on the earnings quality of foreign firms cross-listed in the U.S. from countries that have already adopted IFRS on a mandatory basis. We use the cross-listed firms as surrogates for the U.S. firms so we can...