University of Graz - Institute of Accounting and Auditing
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earnings quality, earnings management, accounting standards, value relevance, earnings response coefficient
Earnings Quality, Accounting Quality, Value Relevance, Earnings Management, Discretionary Accruals
Earnings quality, earnings attributes, accounting quality, value relevance, earnings smoothing, discretionary accruals
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $38.00 .
File name: ABAC.
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Accounting quality, Discretionary accruals, Earnings attributes, Earnings quality, Earnings smoothing, Value relevance
tax avoidance, principal-agent theory, tax planning, multi-task models, corporate governance
Accounting standards, information content of financial reports, earnings quality, earnings management, accounting smoothing.
limited liability, loss-offset, tax neutrality, risk taking
File name: j-6281.
Academic research, Accounting standards, Earnings quality, Effects of standards, Post‐implementation review
Enforcement; Financial reporting quality; Earnings quality; Auditing.
Accounting standards, earnings management, earnings quality, standard setting
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