Earnings Quality with Reputation and Performance
نویسندگان
چکیده
منابع مشابه
Earnings Quality with Reputation and Performance
Article History Received: 29 September 2017 Revised: 25 January 2018 Accepted: 29 January 2018 Published: 2 February 2018
متن کاملReputation and Earnings: the Roles of Quality and Quantity in Academe
We examine the determinants of professional reputation. Does quantity of exposures raise reputation independent of quality? Does quality of the most important exposure have extra effects on reputation? In a very large sample of academic economists, there is little evidence that a scholar’s most influential work provides any extra enhancement of reputation. Quality rankings matter more than abso...
متن کاملCollective Reputation and Quality
Firms who sell regional or specialty products often share a collective reputation based on aggregate quality. Collective reputation can be approached as a dynamic common property resource problem. We show that for an experience good without firm traceability, individual firms have the incentive to choose quality levels that are sub-optimal for the group. These results support minimum quality st...
متن کاملAudit 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...
متن کاملBoard Interlocks and Earnings Quality
We show that board interlocked firms' accounting practices as reflected in earnings quality are significantly correlated, and more so for audit committee interlocks. We also show that these associations arise after interlock formation and cease after interlock dissolution, consistent with the notion that information about accounting practices transfers between interlocked firms. It has been sai...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Asian Economic and Financial Review
سال: 2018
ISSN: 2305-2147,2222-6737
DOI: 10.18488/journal.aefr.2018.82.269.278