Relationship between Institutional Investors and Earnings Quality

Relationship between Institutional Investors and Earnings Quality

Earnings quality is discussed by multiple dimensions. The purpose of this paper is to study the relationship between institutional investors and earnings quality using the Financial Accounting Standards Board's conceptual framework (including, Predictive value or feedback value, Neutrality, Tim...

Full description

Bibliographic Details
Main Authors:	S.H. Sajadi, R. Takor, A. Mahmoudi
Format:	Article
Language:	fas
Published:	Allameh Tabataba'i University Press 2010-03-01
Series:	مطالعات تجربی حسابداری مالی
Subjects:	earnings quality predictive value or feedback value neutrality timeliness representational faithfulness
Online Access:	https://qjma.atu.ac.ir/article_4310_794aaf230521355c8446134cc8002e48.pdf

Similar Items

Earnings Quality and Financial Performance of Kenyan Public Listed Non-Financial Firms
by: Edwin Sitienei
Published: (2023-12-01)

EARNINGS QUALITY BASED ON FAIR VALUE ACCOUNTING
by: Valentin Gabriel CRISTEA
Published: (2021-05-01)

The Effect of Earnings Quality Measures on Excess Stock Return
by: D. Forooghi, et al.
Published: (2015-12-01)

The Effect of Earnings Recognition on Firm-Specific Information Variation
by: Ji-Hye Park, et al.
Published: (2016-04-01)

Earnings Quality Research: Trend, Recent Evidence and Future Direction
by: Nyanine Chuele Fonou Dombeu, et al.
Published: (2023-09-01)

The effect of sustainability reporting on corporate value with earnings quality as mediating variable
by: Paulus Tangke, et al.
Published: (2022-03-01)

EARNINGS AND FAIR VALUE ACCOUNTING
by: Valentin Gabriel CRISTEA
Published: (2021-05-01)

IFRS adoption and investor perceptions of earnings quality: evidence from Korea
by: Heejeong Shin, et al.
Published: (2018-01-01)

THE EFFECT OF NEGATIVE EARNINGS TOWARDS VALUE RELEVANCE OF ACCOUNTING NUMBERS
by: B. Linggar Yekti Nugraheni
Published: (2011-09-01)

Effect of Earnings Quality on the Firm Value of Consumer Goods Manufacturing companies in Nigeria
by: Olola Olayeye Aduwo, et al.
Published: (2023-10-01)

Earnings Surprises, Investor Sentiments and Contrarian Strategies
by: Liping Zou, et al.
Published: (2017-03-01)

Corruption and earnings quality: further evidence and exploration from Indonesia
by: Eko Arief Sudaryono, et al.
Published: (2024-12-01)

Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies
by: G. Boulou, et al.
Published: (2010-03-01)

Representing the Importance of Olympic Values in the Personality Structure of Young People Today
by: R. Popescu, et al.
Published: (2024-07-01)

Earned Value Method (EVM) for Construction Projects: Current Application and Future Projections
by: Mayra Proaño-Narváez, et al.
Published: (2022-03-01)

The mediating effect of audit quality on the relationship between earnings and earnings valuation in Iran
by: Mahdi Salehi, et al.
Published: (2020-01-01)

The Effect of Earnings Smoothing and Earnings Informativeness on Firm Value with Managerial Ability as a Moderating Variable
by: Candra Sinuraya, et al.
Published: (2024-03-01)

Earned value method as a tool for project control
by: Agata Czarnigowska
Published: (2008-12-01)

The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals
by: Mohamad Arabmazar Yazdi, et al.
Published: (2008-09-01)

MONITORING AND CONTROL SYSTEM OF THE STAKEHOLDERS ACTIVITIES FOR PROJECT BASED ON THE EARNED DURATION MANAGEMENT METHOD
by: R. Yu. Dashkov, et al.
Published: (2018-04-01)

THE ROLE OF INVESTOR PROTECTION MODERATION IN THE EFFECT OF CORPORATE GOVERNANCE ON EARNINGS QUALITY
by: Syaifullah A.
Published: (2019-02-01)

Comparing relationships: between Capital Productivity and Return with between Earning per Share and Price-Earning Ratio and Return in Tehran Stock Exchange Market
by: Zahra Lashkari, Ph.D, et al.
Published: (2009-06-01)

Explanation the Relationship between Accounting Earnings Volatility and Predictability
by: Bita Mashayekhi, et al.
Published: (2012-12-01)

Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter?
by: Ana Dwi Cahyani, et al.
Published: (2023-01-01)

Analisis Kinerja Biaya dan Waktu dengan Metode Earned Value pada Proyek Transportasi Bandar Udara
by: Isfan Dina, et al.
Published: (2023-08-01)

DOES GENDER MODERATE THE EFFECT OF EARNINGS MANAGEMENT ON FIRM VALUE?
by: Anjelina
Published: (2019-01-01)

IMPORTANCE OF EARNED VALUE METHOD (EVA) IN THE PERFORMANCE ANALYSIS OF PROJECTS
by: MARGARITA JANESKA, et al.
Published: (2016-04-01)

Regression Modeling for Prediction of Earned Value Indexes in Public Building Construction Projects: The case of Ethiopia
by: Genet Melkamu Ayalew, et al.
Published: (2023-12-01)

A Comparison of the Neural Network Approach and the Earned Value Management in Predicting Final Cost and Duration of Projects
by: Akbar Alem Tabriz, et al.
Published: (2014-05-01)

The value relevance of earnings and book value at Vietnamese listed enterprises
by: Tran Quoc Thinh, et al.
Published: (2023-05-01)

Earnings quality, earnings management and religiosity: A literature review
by: Konrad Grabiński, et al.
Published: (2019-09-01)

Exploring the Influence of Earnings Management on the Value Relevance of Financial Statements: Evidence from the Bucharest Stock Exchange
by: Georgiana Burlacu, et al.
Published: (2024-07-01)

Study of the Effect of Management Ability on Earnings Quality
by: Samira Bolmiri, et al.
Published: (2016-05-01)

EARNINGS QUALITY RELATED TO SUSTAINABILITY, RELIABILITY, PERFORMANCE AND EARNINGS MANAGEMENT
by: Mihalcea Mihaela-Maria, et al.
Published: (2020-08-01)

The role of earnings management in the relationship between accruals and market value
by: Nasim Aryannejad, et al.
Published: (2018-03-01)

SCIENTIFIC AND METHODOLOGICAL APPROACH TO THE EARNING QUALITY ASSESSMENT
by: Tatiana M. Vorozheykina, et al.
Published: (2023-03-01)

The effect of investor sentiment on the means of earnings management
by: Sorah Park
Published: (2018-01-01)

Usefulness and fields of the application of the Earned Value Management in the implementation of construction projects
by: Agnieszka Dziadosz, et al.
Published: (2014-12-01)

Penggunaan Earned Value Analysis Di Dalam Mengukur Kinerja IT Project
by: Yuliana Lisanti
Published: (2010-12-01)

Examining the Impact of Investors' Sentiment on Their Expectations of Future Earnings
by: HamidReza Ganji, et al.
Published: (2023-08-01)