Ấn phẩm:
Developing a theoretical mo del of factors affecting earnings quality
Tóm tắt
Earnings quality is a widely discussed topic in accounting and finance research, playing a crucial role in reflecting the actual business performance of enterprises and indicating the reliability and usefulness of accounting information to stakeholders such as investors, creditors, financial analysts, and regulatory authorities. This paper aims to develop a theoretical model explaining the influence of intrinsic firm-specific characteristics on earnings quality, focusing on common attributes including: firm size, profitability, financial leverage, liquidity, fixed asset investment, growth, operating cycle, and firm age. By applying foundational theories such as agency theory, signaling theory, and asymmetric information theory, the paper formulates hypotheses regarding the mechanism through which each factor affects earnings quality. Thereby, it proposes a comprehensive theoretical model, serving as a foundation for future empirical testing and offering deeper insights to users of earnings quality information.
Mô tả
Tác giả
Nguyen Thi Thanh MSc
Bui Thi Ngoc Assoc.Prof.PhD
Bui Thi Ngoc Assoc.Prof.PhD
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2025
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Earnings quality , Theoretical model , Firm characteristics
Địa chỉ truy cập
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