Results 161 to 170 of about 104,980 (208)

Internal control and earnings persistence

2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012
In this paper, based on the data from non-financial A-share companies listed in Shenzhen and Shanghai Stock Exchange from 2007 to 2010, we assess how internal control quality and changes in internal control quality affect earnings persistence. We argue that internal control quality is positively related to the earnings persistence and the persistence ...
null Zhiping Zhang, null Guangxin Fu
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CEO Turnover and Accounting Earnings: The Role of Earnings Persistence

Management Science, 2021
Although earnings persistence should have a nontrivial impact on chief executive officer (CEO) turnover decisions, prior studies have paid little attention to the role of earnings persistence in CEO turnover decisions. This study examines the effect of earnings persistence on the sensitivity (i.e., the negative relation) of CEO turnover to earnings ...
Inho Suk, Seungwon Lee, William Kross
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Executive Compensation and Earnings Persistence

Journal of Business Ethics, 2004
Governing boards utilize executive compensation contracts in an attempt to align executive actions with corporate goals. The objective is to ensure that executive performance provides value to the organization in terms of successful outcomes. A key performance criteria typically specified in CEO compensation contracts is earnings targets.
Allan S. Ashley, Simon S. M. Yang
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Annual report readability, current earnings, and earnings persistence

Journal of Accounting and Economics, 2006
Abstract This paper examines the relation between annual report readability and firm performance and earnings persistence. I measure the readability of public company annual reports using the Fog index from the computational linguistics literature and the length of the document.
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Advisory Board and Earnings Persistence

SSRN Electronic Journal, 2014
We examine the relationship between the board of directors and earnings persistence. We define the advisory role of board members as providing strategic counsel to top management. We argue that strategic counseling provided by the board helps create and sustain growth, which, in turn, translates into more persistent earnings.
Pei-Hui Hsu, Xuesong Hu
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Earnings Persistence, Fundamentals, and Anticipation of Breaking Earnings Strings

SSRN Electronic Journal, 2014
AbstractUsing a sample of firms with consecutive earnings growth for more than 20 quarters (earnings strings), I assess the relationship between earnings persistence and the extent to which investors are able to anticipate breaks of earnings strings. I find that firm‐specific earnings persistence exhibits a concave trend during earnings strings.
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Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings

SSRN Electronic Journal, 2007
We examine the effect of accounting conservatism on earnings persistence and the stock market’s valuation of earnings. Using a sample of U.S. companies during the period of 1988-2010, we find that firms with more conservative accounting generate less persistent earnings than firms with less conservative accounting.
Wonsun D. Paek, Lucy Huajing Chen, Heibatollah Sami   +2 more
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Going‐Concern Status, Earnings Persistence, and Informativeness of Earnings*

Contemporary Accounting Research, 1996
Abstract. Valuation theory recognizes that the relation between earnings innovations and changes in security valuation is increasing in the persistence of the earnings innovations. Analyses in this article reveal that the present value of revisions in expected future benefits is a function of the length of revision horizon, suggesting that earnings ...
K.R. SUBRAMANYAM, JOHN J. WILD
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The Intergenerational Persistence of Lifetime Earnings

SSRN Electronic Journal, 2002
Abstract This paper proposes a new method for estimating the intergenerational persistence of lifetime earnings from data that contain only short sections of individual earnings histories. The approach infers lifetime earnings persistence from the persistence of short earnings averages together with information about the stochastic process governing ...
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Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings

Accounting Horizons, 2013
SYNOPSIS We examine the effect of accounting conservatism on earnings persistence and the stock market's valuation of earnings. Using a sample of U.S. companies during the period of 1988–2010, we find that firms with more conservative accounting generate less persistent earnings than firms with less conservative accounting.
Lucy Huajing Chen, David M. Folsom, Wonsun Paek, Heibatollah Sami   +3 more
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