<p><em><span lang="IN"><strong>ABSTRACT :</strong> This study examines the effect of earnings management to annual report readability. uses data from non-financial sector companies listed on Indonesia Stock Exchange (BEI) for period (2014-2018) with a total 825 observations. The collection technique purposive sampling and analysis multiple regression methods. Based...

The main purpose of this study is to examine whether the mandatory IFRS adoption within French listed companies provides higher earnings quality. More precisely, we study the impact of mandatory IFRS adoption on two approaches of earnings management: real and accruals-based earnings management. This study focuses on a sample of 1488 firm-year observations, 124 firms drawn from the 250 French-li...

Despite the large number of papers purporting to identify earnings management, the current techniques used to identify it are sorely lacking. In general, they are based on the assumption that accruals unexplained by a linear projection on firm-level observables (i.e., discretionary accruals) represent either explicit earnings management or poor quality earnings.1 Namely, these techniques assume...

We argue that high quality firms that expect larger quantity of cash flows in the near future are more likely to actively smooth earnings via discretionary accruals before seasonal equity offerings to reduce underpricing. If high quality firms are confident about future earnings, it is also plausible to assume that they also push their offer prices up more aggressively, and lessen the degree of...

Most prior studies assume a positive relation between debt and earnings management, consistent with the financial distress theory. However, the empirical evidence for financial distress theory is mixed. Another stream of studies argues that lenders of short-term debt play a monitoring role over management, especially when the firm’s creditworthiness is not in doubt. To explore the implications ...

The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of...

We investigate whether audit partner level data provides a more powerful measure than office or firm measures of client importance. find that the likelihood issuing going-concern opinion (any and first-time) increases, absolute value discretionary accruals decreases, in relation to proportion fees total received by partners from all their clients. also non-audit services service fees, clients a...