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Earnings quality and analysts’ information environment: Evidence from the EU market · Study

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ArticleEarnings quality and analysts’ information environment: Evidence from the EU market

Yasser Eliwa2020

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Articlegreen2020

Earnings quality and analysts’ information environment: Evidence from the EU market

Yasser Eliwa · Jim Haslam · Santhosh John Abraham

18 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2001Econometric Analysis of Cross Section and Panel Data 1997Legal Determinants of External Finance 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences

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2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteriaarticle · 26 shared references 2016The association between earnings quality and the cost of equity capital: Evidence from the UKarticle · 24 shared references 2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidencearticle · 24 shared references 2014Does mandatory IFRS adoption improve information quality in low investor protection countries?article · 21 shared references 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Researchpreprint · 20 shared references 2018A review of the current debate on the determinants and consequences of mandatory IFRS adoptionarticle · 20 shared references

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Year2020

Typearticle

Published2020-12-28

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations18

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.intaccaudtax.2020.100373

openalex_workW3115671544

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