This paper examines how commonly used earnings quality measures fulfill a key objective
of financial reporting, ie, improving decision usefulness for investors. We propose a stock …

Unlike developed markets, emerging markets like India have greater imperfections, have
information asymmetry, and are particularly different in terms of accounting transparency …

This study finds that the association between future stock returns and information quality
depends on how option-like is the firm's equity. Firms that have more growth options are …

This study uses a mixed research design to evaluate the pricing effect of accruals quality
among public companies in Kenya. The study's sample of 39 companies is purposively …

ABSTRACT his study uses a mixed research design to test the effect of segmental accruals
quality on the cost of capital of the companies quoted in the various non-financial institutions …

Purpose: The study is aimed not only at determining the current state of the bank asset
securitization market but also at developing methods and ways to improve the processes of …

This study uses quantitative research design to evaluate the effects of accruals quality on
cost of capital and security market returns of public companies in Kenya. It specifically tests …

There is no doubt that better communication and cooperation among audit committee (AC)
members, increase the effectiveness of AC function for overseeing the financial reporting …

Despite considerable research on the association between accounting quality and expected
returns, much is yet to be learnt about specific underlying mechanisms. Motivated by recent …

This research examines the effect of managerial ability, bonus compensation, executive
gender, intellectual capital on the accrual quality of non-financial sector companies listed on …