scholarly journals Analysis on Earnings Quality of Listed Companies: Based on Dupont Analysis

2019 ◽  
Author(s):  
Rui Shi
Keyword(s):  
Earnings Quality ◽  
Listed Companies ◽  
Dupont Analysis

Audit Committee Characteristics and Earnings Quality

2020 ◽  
pp. 23-49
Author(s):  
Fatima Albedal ◽  
Allam Mohammed Hamdan ◽  
Qasim Zureigat
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Earnings Quality ◽  
Listed Companies ◽  
Independent Variables ◽  
Pooled Data ◽  
Data Regression ◽  
Code Of Corporate Governance ◽  
The Relationship

This chapter investigates the relationship between the audit committee and earnings quality of listed companies in Bahrain Bourse and to examine whether those companies comply with the obligatory code of corporate governance. The sample of this study includes 40 companies listed in Bahrain Bourse for the period 2013-2017. The model of the study tested the relationship between the independent variables of audit committee characteristics and the dependent variable of earnings quality using pooled data regression. The findings of the study showed that the Bahraini listed companies comply and follow the code of corporate governance and some audit committee characteristics have an impact on earnings quality.

scholarly journals The development of earnings quality in Germany and its implication for further research. A quantitative empirical analysis of German listed companies between 1997 and 2006

2009 ◽  
Vol 7 (1) ◽  
pp. 434-455 ◽  
Author(s):  
Paul Pronobis ◽  
Bernhard Schwetzler ◽  
Marco O. Sperling ◽  
Henning Zuelch
Keyword(s):  
Empirical Analysis ◽  
Fixed Effects ◽  
Value Relevance ◽  
Earnings Quality ◽  
Listed Companies ◽  
Over Time

This paper investigates the development of earnings quality for a sample of 5,817 firm years during the period between 1997 and 2006 using seven different measures (accounting- and market-based). As a result, overall earnings quality of German firms improves over time. However, the measures of timeliness and value relevance indicate a decreasing earnings quality. These findings are tested by taking firm-specific accounting style into consideration using firm fixed effects.

The Empirical Research about the Impact on the Accounting System Changes to Earning Quality - Taking Manufacturing of a-Shares as an Example

2013 ◽  
Vol 423-426 ◽  
pp. 2211-2215
Author(s):  
Jun Li ◽  
Bin Mei ◽  
Su Fang Li
Keyword(s):  
Empirical Research ◽  
Manufacturing Industry ◽  
Earnings Quality ◽  
Listed Companies ◽  
Accounting System ◽  
Quality Of Accounting Information ◽  
Enforcement Mechanisms ◽  
Earning Quality ◽  
The Impact

In order to investigate whether changes in the accounting system of mandatory significantly improve the quality of accounting earnings of listed companies, this paper uses empirical research methods and takes A-shares listed companies in Shanghai and Shenzhen manufacturing industry in the year of 2004-2009 as samples to analyze. The results show that with the constant reform and improvement of Chinese accounting system, the earnings quality of a share shows a significant upward trend on the whole, which demonstrates the changes in the accounting system can promote the earning quality to some extent. At the same time the research discover also shows that simple changes in accounting standards does not improve the quality of accounting information, unless it is accompanied by supporting the strong legal and enforcement mechanisms.

Influence of Economy Growth on Earnings Quality of Listed Companies in Poland

2014 ◽  
Vol 82 (4) ◽  
Author(s):  
Przemysław Czajor ◽  
Jan Michalak ◽  
Halina Waniak-Michalak
Keyword(s):  
Earnings Quality ◽  
Listed Companies ◽  
Economy Growth
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