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with CEO turnovers, a proxy for the audit risk, which supports the prediction of the theory on the EQ review . Additional analyses show that such results are stronger under (a) the upward earnings management ...
, following Hope, Thomas, and Vyas [50], this study uses the accrual models to measure earnings quality . Dechow, Weili, and Catherine [47] suggest that the application of accrual models as proxies for earnings ...
This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting quality and cost of equity. The paper further investigates whether ...
information sharing between the two committees. Using archival data from a sample of Australian Stock Exchange listed companies, and discretionary accruals as a proxy for financial reporting quality , this study ...
proxy and its usefulness is tested in the context of book–tax differences and the persistence of earnings . Second, new evidence is provided supporting the predictions, as in Ayers’ et al. (2010 ...
the period 2003‐2005, and discretionary accruals as a proxy for financial reporting quality . Findings – Firms with overlapping audit and compensation committees have higher financial reporting quality than ...
, 8]. The most recent attempts to integrate financial statements manipulation proxies into bankruptcy prediction models are based on the concept of earnings quality [6, 9]. Since earnings quality ...
, there is a need to collate evidence about their quality of life. Objective Using Schalock and Verdugo’s multidimensional quality of life assessment model, this systematic review aimed to identify, synthesise ...
level of supervision required for each bank. The CAMEL rating system is the abbreviation of the five assessment composites, namely, Capital, Asset Quality , Management Quality , Earnings Quality ...
mathematics achievement data (as indicator of the ‘ quality ’ of education) with educational attainments (as a proxy for the ‘quantity’ of education), labour force participation and earnings in the adult ...
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