Earnings quality across different reporting regimes

Durum wheat quality in Mediterranean environments I. Quality expression under different zones, latitudes and water regimes across Spain

Ten durum wheat genotypes were studied in a total of 10 field trials in three different regions of Spain, associated with two latitudes (north and south) under both irrigated and rainfed conditions during the 1998 and 1999 growing seasons. Different technological and commercial quality parameters were studied: thousand kernel weight (TKW), test weight, vitreousness, ash content, protein content...

The Immigrant-Native Earnings Gap across the Earnings Distribution

Internal Control System, Earnings Quality and the Dynamics of Financial Reporting∗

Using an earnings management model in which managers can manipulate the earnings announcement when the firm’s internal control system fails, this paper proposes a measure of earnings quality, based on Ganuza and Penalva’s (2010) notion of integral precision that can be estimated using either the time series of earnings or the relation between earnings and prices. I show that large scale frauds ...

Intergenerational Mobility: Trends Across the Earnings Distribution

Intergenerational Mobility: Trends Across the Earnings Distribution The analysis, based on register data for Norwegian cohorts born 1950, 1955, and 1960, shows that the intergenerational earnings mobility is high. Using quantile regression, mobility is found to be lower at the lower end of the earnings distribution than at the upper end. The findings also indicate that mobility increases over t...

Audit adjustments and earnings quality

While there are many alternative proxies for “earnings quality”, there is little evidence as to what auditors consider to be indicative of high earnings quality. To answer this, we examine the adjustments that auditors require companies to make to earnings during year-end audits. There are three findings. First, audit adjustments serve to increase earnings persistence, smoothness, and accrual q...