Financial statement analysts are concerned about the earnings power of companies, thus
reliable information from a quality external audit and financial reporting is important as it will …

This study aims to investigate the importance of earnings quality as a determinant of
companies' performance. It provides some empirical evidences from an emerging market …

Purpose This paper aims to recognize the direct influence of audit quality (AQ) on earnings
management practices (EMP) and company value (CV), as well as the mediating role of …

The purpose of this study is to examine the effect of financial factors on earnings
management and earnings quality. Moreover, the study examines the role of earnings …

Purpose The purpose of this study is to look at the direct relationship between audit quality,
earnings management (EM) practices and company performance, as well as the indirect …

Purpose This study aims to study the impact of earnings quality on firms' financial
performance. Design/methodology/approach An unbalanced panel data of 237 small-and …

Purpose Discretionary accruals are earnings quality proxies that illustrate that the greater
the value of discretionary accruals, the greater the practice of earnings management and …

Income data are useful for making economic decisions and anticipating future revenues.
Earning quality, or the utility of earnings in making decisions, is determined by real …

Penilaian investor terhadap kinerja perusahaan seringkali hanya melihat dari harga saham.
Harga saham yang tinggi mencerminkan nilai perusahaan yang tinggi. Namun, harga …

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas laba terhadap nilai
perusahaan dengan reaksi pasar sebagai variabel intervening. Penelitian ini dilakukan …