We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...

We show that the determinants and economic implications of the primary loan loss indicators reported in financial reports—non-performing loans (NPL), the allowance and provision for loan losses (ALL and PLL), and net loan charge-offs (NLCO)—vary dramatically across real estate, commercial, and consumer loan types, because these types differ in their homogeneity and collateralization and thus in...

This paper aims to knows about profit reporting and describes the quality analysis of shareholders in Pandemic Era. The methods use is quantitative methods. test results prove that dividend distribution status has a positive relationship earnings (companies distribute dividends have better than companies do not dividends). Thus, pay are empirically proven higher discretionary accruals, standard...

This paper introduces discretionary imprecise data in Data Envelopment Analysis (DEA) and discusses the efficiency evaluation of Decision Making Units (DMUs) with non-discretionary imprecise data. Then, suggests a method for evaluation the efficiency of DMUs with non-discretionary imprecise data. When some inputs and outputs are imprecise and non-discretionary, the DEA model becomes non-linear ...

Abstract This study investigates the relationship between environmental, social, and governance (ESG) scores potential tendencies to manipulate earnings of telecommunication companies. We assumed a negative ESG management since companies with higher are more responsible expected prevent manipulation. used from Refinitiv as sustainability measures discretionary accruals indicator management. con...

This study explores the relationship between company earnings management and relative value relevance of book earnings. The differential effect on (EM) from 2014 to 2018 for all firms listed Saudi Stock Exchange (Tadawul) is investigated by short-term versus long-term discretionary accruals. For whose EM considered as an indication its accruals, it anticipated that earnings’ would be lower than...

review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...