Số No. 03 June (34)-2025 Journal of Finance & Accounting Research - Trang 74

Tóm tắt tiếng Việt:

English Summary:

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.

Từ khóa: earnings quality, theoretical model, firm characteristics

Số lượt đọc: 30 - Số lượt tải về: 16

DOI Code: https://doi.org/10.71374/jfar.v25.i3.16