A decade and a half of the most concerted and ambitious research effort in accounting
history is evaluated here. It is the search into the relationship between publicly disclosed …

This paper examines security analysts' perceptions of firms' accounting quality in an effort to
understand how differences in accounting quality are related to observable accounting …

Prior audit quality research has adopted a variety of measures for audit quality. Since actual
audit quality is unobservable before and when the audit is conducted, market-perceived …

If an earnings restatement is simply an accounting adjustment to old information that is no
longer being used for valuation purposes, it will not necessarily cause a change in a firm's …

This study investigates whether corporate governance affects the impact of the relationship
between fundamental signals and stock returns using Taiwanese data. The study employs …

Chinese authorities hoped that participation of foreign strategic investors (FSIs) could
improve the profitability of Chinese banks both quantitatively and qualitatively. While past …

This research examines the differences in accounting quality judgments by analysts for
publicly held clients of major CPA firms. The results suggest that perceived accounting …

El concepto de calidad del resultado hace referencia a la posibilidad de que el resultado
contable sea percibido por los usuarios de la información contable por encima o por debajo …

For a long time, under the influence of system and environment and other factors, some
small and medium-sized agricultural enterprises in China only seek growth of profit in …

Despite extensive research, academicians as well as practitioners are not very successful in
predicting earnings. Recently the emphasis has shifted to the quality of earnings (QE)(Lev …