Results 11 to 20 of about 104,980 (208)

Earnings Management, Board Composition and Earnings Persistence in Emerging Market [PDF]

open access: yesSustainability, 2022
Income data are useful for making economic decisions and anticipating future revenues. Earning quality, or the utility of earnings in making decisions, is determined by real economic performance. Firms with greater performance should, on average, have higher profits quality.
Nguyen Vinh Khuong   +6 more
openaire   +1 more source

Review of Earnings Quality over the Business Cycle [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2014
According to international research and gap in internalinvestigations, this research examined the relationship between someaccounting earnings quality measures with overall economy in theyears between 2002 and 2012.
gholamreza karami, vahid eftekhari
doaj   +1 more source

Is Gender Earnings Gap a Reality? Signals from Indian Labour Market [PDF]

open access: yesStatistika: Statistics and Economy Journal, 2022
We examined the persistence of the gender earnings gap across diverged occupational groups and the workers owning diverged work status in India using the relevant information on 94 446 workers from the Periodic Labour Force Survey (2017–18). The marginal
Sonu Madan, Surender Mor
doaj   +1 more source

Assessing Intergenerational Earnings Persistence among German Workers [PDF]

open access: yesSSRN Electronic Journal, 2008
In this study we assess the relationship between father and son earnings among (West) German Workers. To reduce the lifecycle and attenuation bias a novel sampling procedure is developed and applied to the German Socio-Economic Panel (SOEP) 1984-2006. Our preferred point estimate indicates that about 1/3 of the earnings differential in the labor market
Pfeiffer, Friedhelm, Eisenhauer, Philipp
openaire   +8 more sources

PENGARUH PERATAAN LABA BERDASAR MANIPULASI AKTIVITAS RIEL TERHADAP PERSISTENSI LABA (Analisis Terhadap Laporan Keuangan Interim)

open access: yesJurnal Akuntansi Universitas Jember, 2015
By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence.
Nining Ika Wahyuni
doaj   +1 more source

The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2012
The main goal of this study is to investigate the effect of inflation rates on earnings quality of the companies listed on Tehran Stock Exchange (TSE).
Mohammad Namazi, Hamid reza Rezaei
doaj   +1 more source

PENGARUH TINGKAT HUTANG, ARUS KAS DAN AKRUAL TERHADAP PERSISTENSI LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2011-2015)

open access: yesKeberlanjutan, 2018
The purpose of this study was to examine the influence of leverage, cash flow operation and accrual to earning persistene moderated good corporate governance. This study used multiple regression methode.
Linawati Linawati
doaj   +1 more source

Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [PDF]

open access: yesمجله دانش حسابداری, 2012
This study tries to answer this question that which one of the cash component of earning is the cause of that the cash component of earnings is more persistent than the accrual component.
Vali Khodadadi   +3 more
doaj   +1 more source

ALIRAN KAS OPERASI, BOOK TAX DIFFERENCES, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA

open access: yesJurnal Riset Akuntansi Kontemporer, 2017
Earning persistence is a component of earning quality. The purpose of this research is to determine the effect of variable operating cash flow, book tax differences, and leverage either simultaneously or partially to the variable earning persistence as ...
Sabrina anindita Putri   +2 more
doaj   +1 more source

Student Retention and Persistence in University Certificate-First Programs

open access: yesEducation Sciences, 2022
While access to higher education has grown over the past few years, significant barriers exist for nontraditional students attempting to prepare for and complete postsecondary education.
Troy Martin, Randall Davies
doaj   +1 more source

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