Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"Earnings informativeness"”.
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Innovation Focused Strategy and Earnings Management
… with an innovation-focused strategy engage in earnings management. Earnings management is the manipulation of profits or income to meet a specific target or earnings threshold. The study examines two earnings management methods: accrual-based and real activity-based (e.g., reduction in research …
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Empirical Investigations of the Impact of the Structure of a Standard on Accounting Quality: Comparison between United States GAAP and IFRS
… those that report under US GAAP with regard to earnings predictability. US GAAP and IFRS are significantly indistinguishable with regard to earnings persistence and conservatism. Finally, the study failed to reach conclusive evidence with regard to accrual quality, earnings smoothness, earnings …
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Audit committee, corporate governance and the Sarbanes-Oxley Act 2002
… overall audit committee effectiveness. Finally, earnings informativeness improved after SOX was enacted. However, this improvement may not be attributable to the changes in audit committee effectiveness. The thesis concludes that SOX improved U. S. companies' financial reporting quality, …
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The Determinants and Consequences of Disclosure Committee Adoption
… in information asymmetry or an increase in the informativeness of earnings following disclosure committee adoption.</p>