scholarly journals Domestic and Foreign Earnings Quality Literature Review

2019 ◽  
Vol 09 (03) ◽  
pp. 569-578
Author(s):  
Yixin Yuan
Keyword(s):  
Literature Review ◽  
Earnings Quality ◽  
Foreign Earnings ◽  
Quality Literature

scholarly journals Standard Jones and Modified Jones: An Earnings Management Tutorial

2022 ◽  
Vol 26 (2) ◽  
Author(s):  
Cristiano Machado Costa ◽  
José Mauro Madeiros Velôso Soares
Keyword(s):  
Literature Review ◽  
Earnings Management ◽  
Earnings Quality ◽  
Cash Flows ◽  
Measurement Methods ◽  
Return On Assets ◽  
Future Studies ◽  
Key Concepts ◽  
Jones Model

ABSTRACT Context: measurement of earnings management usually requires multi-step models for computation. After examining the literature through bibliometrics studies, literature review, and research databases, we found that the Standard Jones model and its subsequent modifications are those that have more prominent use. Much of this research is potentially interesting for business theories related to earnings quality and accounting manipulation; however, it is difficult to be understood by junior researchers and practitioners, because they are not clearly described in the literature or the steps may be easy to confuse. Objective: in this tutorial, we present several key concepts about earnings management and explain, step by step, how to measure it. Method: our tutorial considers measurement using the following models: Standard Jones, Modified Jones, Modified Jones with return on assets (ROA), and Modified Jones using Cash Flows and Accruals Reversals. Conclusions: our main contribution with this tutorial is to provide a step-by-step guide for future studies, so that they can be more comparable with each other when using measurement methods of earnings management.

scholarly journals Doctoral Students Becoming Researchers: An Innovative Curriculum

2016 ◽  
Vol 8 (1) ◽  
Author(s):  
Deborah S. Garson
Keyword(s):  
Literature Review ◽  
Doctoral Students ◽  
Information Literacy ◽  
Literacy Skill ◽  
Quality Literature ◽  
Literacy Skill Development ◽  
Entering Students ◽  
Long Course ◽  
Innovative Curriculum ◽  
Information Literacy Competencies

Creating a quality literature review is fundamental to doctoral student professionalization, yet research into how the literature review is taught, learned, or experienced is limited.  Responding to this under-addressed but critical key to doctoral education, the focus of this mixed methods study is on students’ perceptions of a year-long course, co-taught by a faculty member and embedded librarian, devoted specifically to addressing the literature review.  Analysis of students’ course evaluations and written reflections/feedback over an eight year period revealed four primary themes: 1) Entering students’ technological know-how does not guarantee effective information literacy skill and without the requisite skills one-shot library workshops are insufficient for making learning whole;  2) Rather than conceiving of the literature review as a product, constructing a literature review represents a pivotal process in doctoral students’ research and literacy skill development; 3) Creating a literature review, and the process it entails, signals in students the development of their professional researcher identity, involving movement beyond “how to” to address questions of “why” and “for whom”; 4) The literature review course was experienced as a substantively different course than is typical in the doctoral experience, mirroring the course’s  foundational assumption that librarians, instructors, and learners share agency in creating the literature review process. The course curriculum is framed by two simultaneous learning streams: information literacy competencies and student research agenda. The course curriculum aligns information literacy competencies and research methodology with the goal of exploring and purposefully integrating creativity and curiosity in the search and research construction process.

scholarly journals Effective Selection of Quality Literature During a Systematic Literature Review

10.28945/4551 ◽  
2020 ◽  
Vol 23 ◽  
pp. 077-087
Author(s):  
Holger Schumann ◽  
Axel Berres ◽  
Tilman Stehr ◽  
Dominik Engelhardt
Keyword(s):  
Literature Review ◽  
Relevant Literature ◽  
Tool Support ◽  
Future Research ◽  
Quality Literature ◽  
Literature Searches ◽  
Reference Sections ◽  
Effective Selection ◽  
Short Time ◽  
Selection Of

Aim/Purpose: Although a literature review is the fundamental base for any research, it is often considered tedious and conducted with a lack of methodology and rigor. The paper presents a method for systematically searching and screening literature using modern search technologies. The method focuses on minimizing the amount of manual screening by employing the references among papers. Background: A method to select quality literature effectively using modern search technologies is presented and evaluated. Methodology: The method starts with a keywords search in which the most suitable keywords are identified. In the backward search, promising resources are collected based on the keywords and their reference sections are searched for duplicates to find often cited basic literature. Then, the forward search identifies current literature that cites the basic sources. Contribution: Modern search technologies have the potential to improve the effectiveness of the use of information channels significantly and thus of traditional literature searches. Findings: The selection method was applied to the field of literature review itself and to the field of functional modelling. In both cases, relevant literature was identified within a surprisingly short time. Recommendation for Researchers: Literature reviews should be done systematically by using modern search technologies. Future Research: The presented method may be adapted according to the evolution of search technologies. The tool support for the automated extraction of references should be improved and a quantitative evaluation of the method in comparison to traditional reviews may foster the findings.

scholarly journals Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

2021 ◽  
Author(s):  
Johannes Thesing ◽  
Patrick Velte
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Value Relevance ◽  
Earnings Quality ◽  
Predictive Ability ◽  
Quality Measures ◽  
Fair Value ◽  
Future Research ◽  
Earnings Persistence ◽  
Fair Value Measurements

AbstractThis structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality measures that have several advantages for investigating agency-related earnings management behavior compared to market-based measures (e.g. value relevance studies). Fair value measurements are not restricted to specific industries, periods, circumstances, or items in our sample. Based on the applied earnings quality measure, the reviewed articles are structured into five categories: (1) earnings persistence and predictive ability, (2) discretionary accruals, (3) target beating and properties of analysts’ forecasts, (4) earnings variability, and (5) other earnings quality measures. We indicate three key findings: first, fair value measurements show mixed earnings quality; second, lower-level fair value measurements decrease earnings quality; and third, corporate governance measures enhance earnings quality. After that, we deduce six research questions for future research. We show possible extensions to previous research designs in methodology and settings. Future research should also focus on corporate governance variables to a greater extent, especially compensation and board structures. Thereby, we suggest extending the neoclassical view with behavioral aspects.

scholarly journals The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: a literature review

2018 ◽  
Vol 7 (2) ◽  
pp. 74-90 ◽  
Author(s):  
Patrick Velte ◽  
Thomas Loy
Keyword(s):  
Literature Review ◽  
Empirical Research ◽  
Audit Quality ◽  
Earnings Quality ◽  
The European Union ◽  
Quality Audit ◽  
Audit Firm ◽  
Research Activities ◽  
The Impact ◽  
Non Audit Services

This literature review evaluates 103 empirical research studies on the link between rotation and non-audit services on the one hand and their influence on earnings quality, audit quality and investor perceptions on the other hand. After the financial crisis 2008/09, regulators all over the world are aware of decreased stakeholder trust in earnings and audit quality. As a reaction, stricter rules on rotation and non-audit services by public interest entities (PIEs) have been implemented (e.g. in the European Union). However, the impact of these regulations on earnings and audit quality is still controversial. We briefly introduce the theoretical, normative and empirical audit framework that comprises an adequate structure of the state-of-the-art of empirical research in this field. We summarize the findings in each research area, while we split our rotation analysis in an audit firm and audit partner rotation and tenure and our dependent variables in earnings quality, audit quality and investor perception measures. Most of the cited studies are linked to earnings-related measures, especially abnormal accruals models. The mixed results can be explained by the different theoretical impacts of agency- and resource-based view. Finally, we will discuss the current limitations of the studies and give useful recommendations for future empirical research activities on this topic.

scholarly journals AN ANALYSIS OF THE EFFECT OF EARNINGS PERSISTENCE, GOOD CORPOARATE GOVERNANCE, AND ACCRUAL COMPONENT TO EARNINGS QUALITY ON BANKING IN INDONESIA IN 2011-2015

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Elok Faiqoh Himmah
Keyword(s):  
Corporate Governance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Earnings Persistence ◽  
Policy Makers ◽  
Quality Literature ◽  
Good Corporate Governance ◽  
Quantitative Descriptive

This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia. Data analysis was performed using quantitative descriptive method that aims to provide an overview of the nature of things that took place at the time the research was done. The study sample consisted of 25 banks listed on the Indonesia Stock Exchange (IDX) with data for a period of 5 years (2011-2015). The results showed that the accrual component of earnings persistence and significant effect on the quality of earnings. The resulting value is significantly smaller than 0.05. While GCG no significant effect on the quality of earnings in the banking sector in Indonesia, where significant value is greater than 0.05. This Study contributes to the existing Earnings Persistence, corporate governance, accrual component and earnings quality literature in emerging markets. In addition, this study offers some useful insights for regulators and policy makers by testing the effect of Banking Indonesia’s reforms on earnings quality  

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