Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Accounting
Earnings Quality and Financial Performance of Kenyan Public Listed Non-Financial Firms

Edwin K Sitienei

Volume 10, Issue 11 , November 2023, , Pages 938-949

https://doi.org/10.5281/zenodo.10477375

Abstract
  This study sought to address the effects of earnings quality on the financial performance of Non-financial firms listed at the Nairobi Securities Exchange(NSE). Three attributes of earnings quality; predictive value, feedback value, and earnings accruals quality, were adopted as measures of earnings ...  Read More

Accounting
The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya

Edwin Sitienei

Volume 9, Issue 12 , December 2022, , Pages 807-821

https://doi.org/10.5281/zenodo.7558256

Abstract
  This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of the Audit Committee has an insignificant positive ...  Read More

Study of the Effect of Management Ability on Earnings Quality

Samira Hashemi Bolmiri; Adel Gardoon; Pejman Kahkesh Heidari

Volume 3, Issue 5 , May 2016, , Pages 319-335

Abstract
  This research investigates the relationship between management ability and earnings quality in the listed companies on Tehran Stock Exchange. Management ability is defined as the ability of managers in concentrating their ability to enhance the efficiency of a company’s resources. The research ...  Read More