Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

Beyer et al.(2010) review the financial reporting literature related to voluntary and mandatory
firm disclosures, and sell-side analyst reports. The discussion summarizes their approach …

This study examines whether application of IFRS by non-US firms results in accounting
amounts comparable to those resulting from application of US GAAP by US firms. IFRS firms …

Following the mandatory implementation of International Financial Reporting Standards
(IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting …

This paper examines the relation between tax enforcement and financial reporting quality.
The government, due to its tax claim on firm profits, is de facto the largest minority …

This paper examines how commonly used earnings quality measures fulfill a key objective
of financial reporting, ie, improving decision usefulness for investors. We propose a stock …

Using panel data of 42 countries from 2001 to 2019, we examine whether political
uncertainty (caused by uncertainty about national elections) explains variations in cross …

We study a model of earnings management and provide predictions about the time-series
properties of earnings quality and reporting bias. We estimate the model to empirically …

This paper presents an integrated overview of the literature linking institutions, financial
development, and economic growth. From the large body of research on institutional …

Purpose The authors investigate whether abnormal tone in corporate narrative disclosures
is associated with earnings management and earnings quality, in an emerging market …