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

The corporate information environment develops endogenously as a consequence of
information asymmetries and agency problems between investors, entrepreneurs, and …

Teori keagenan menyatakan bahwa masing-masing individu semata-mata termotivasi oleh
kepentingan sendiri sehingga menimbulkan konflik kepentingan antara principal dan agent …

摘要本文针对中国股票市场, 使用上市公司2000 年度财务报告数据, 对以截面Jones 模型和KS
模型为基础调整出的各盈余管理计量模型揭示盈余管理的能力进行了检验 …

本文以中国证券市场上2000 年至2002 年期间获得标准无保留审计意见的上市公司为样本,
使用经过一定调整后的截面Jones 模型估计出的公司操纵性应计利润的绝对值作为审计质量的 …

This study explores the association between the Covid-19 outbreak, corporate financial
distress and earnings management practices in China. We investigate whether firms took …

Since the gender diversity of boards and reporting of earnings are two most debated issues
in the corporate world, the paper examined how the presence of women directors on the …

This study examines whether socially responsible firms behave differently from other firms in
their financial reporting. Specifically, we question whether firms that exhibit corporate social …

We provide insights into earnings quality from a survey of 169 CFOs of public companies
and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all …

This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …