This study investigates whether and how institutional shareholders affect the relation between unconditional conservatism earnings management. We analyze accrual-based management real management, focusing on role of variable in these two relations. First, we find evidence positive (negative) relations (real) Second, demonstrate that presence has a mitigating (amplifying) impact contributes to e...

Asset specificity, an asset creates company’s distinctive competency that tough to be imitated by competitor. Howere specificity features a direct impact on firm’s in progress truthful price determination, bankruptcy risk, liquidation value, and abandonment option. On alternative hand, the ownerhip of this quality has serious consequences finance strategy. Bank faces issue create correct valuat...

This study aims to measure the earnings quality (EQ) in Gulf Cooperation Council (GCC) countries using a sample of 1827 firm-year observations from 2008 2016 by nine EQ measures. These measures are persistence, predictability, value relevance, response coefficient (ERC), smoothness, surprise, accrual quality, loss recognition timeliness and conservatism. The also examines effect these on attrac...

Earnings quality is earnings that correctly and accurately describes the company's operational profitability. in a company very important to be analyzed. Companies have high will provide complete transparent information not mislead users of financial statements. This study aims determine analyze effect leverage, liquidity, profitability, conservatism firm size on quality. at companies registere...

In this article, we analyzed whether the level of accounting conservatism a firm is affected by its environmental sustainability information disclosure. For that purpose, developed two Environmental Disclosure Indices (EDI), one obtained from mandatory reporting (annual report) and other voluntary (sustainability report), compared effects on conditional conservatism. Content analysis was used t...

This study aims to empirically determine the relationship between intellectual capital and accounting conservatism on earnings quality with financial performance as an intervening variable. uses data from manufacturing companies listed Indonesia Stock Exchange during 2018-2021. The sample was selected using a purposive sampling method produce 35 companies. analysis technique in this research is...