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Browsing by Subject "Earnings quality"

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Browsing by Subject "Earnings quality"

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  • Business strategy and earnings quality 
    Houqe, Muhammad Nurul; Kerr, Ryan; Monem, Reza (Victoria University of Wellington, 2013)
    Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S. listed firms, we predict and find that ...
  • The effect of Investor Protection and IFRS Adoption on Earnings Quality around the World 
    Houqe, Muhammad Nurul; Dunstan, Keitha; Karim, AKM Waresul; van Zijl, Tony (Victoria University of Wellington, 2010)
    This study examines the effect of investor protection and IFRS on the quality of accounting earnings for forty-six countries around the globe. Two attributes of accounting earnings are studied: the magnitude of discretionary ...
  • Secrecy and Mandatory IFRS Adoption on Earnings Quality 
    Houqe, Noor; Monem, Reza M.; Tareq, Mohammad; van Zijl, Tony (Victoria University of Wellington, 2015)
    This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial secrecy. Earnings quality is proxied by signed abnormal accruals and earnings conservatism. Using ...

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