The impact of regulatory reforms on cost structure, ownership and competition in Indian banking [PDF]
, 2010 This paper evaluates the impact of financial sector reforms on the cost structure characteristics and on the ownership–cost efficiency relationship in Indian banking.
Alessandra Ferrari +35 more
core +2 more sources
Narrative tone and earnings persistence
Journal of International Accounting, Auditing and Taxation, 2023 Data availability: All data used in this study are publicly available from the sources identified in the paper. This study contributes to the accounting literature on the intersection between earnings quality and the linguistic features of firms’ financial disclosures.
openaire +3 more sources
Individual Earnings Mobility and the Persistence of Earnings Inequalities in Australia [PDF]
Economic Record, 2014 This paper assesses earnings mobility among workers in Australia between 2001/2 and 2008/9 using HILDA household panel data. We examine the pattern of individuals' earnings growth and explore the importance of mobility as an equaliser of longer‐term earnings.
Gregg Paul +2 more
openaire +2 more sources
Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [PDF]
پژوهشهای تجربی حسابداری, 2018 This study examines the relation of conditional and non-conditional persistence of earning components to abnormal returns. The conditional persistence has been calculated using the concept of investors’ over-reaction towards accruals and their under ...
Mohsen Sadeghi +2 more
doaj +1 more source
Differences In Financial Performance And Earning Persistence Before And During The Covid-19 Pandemi
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2023 The Covid-19 pandemic which has been going on since the beginning of 2020 has had an impact on changes in social life and a decline in economic performance in various countries in the world that have been affected by Covid-19.
Sri Purwaningsih, rieke pernamasari
doaj +1 more source
The Effect of Earning and Information Quality on Stock Trading [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 This study investigates the effect of earnings and information quality on stock trading. The statistical population consists of 99 listed companies in Tehran Stock Exchange from 2013 to 2018.
Abdorreza Asadi +2 more
doaj +1 more source
Broadening the Benefits of Dual Enrollment: Reaching Underachieving and Underrepresented Students with Career-Focused Programs [PDF]
, 2012 A three-year study tracking outcomes for thousands of students across California shows that careerfocused dual enrollment programs can provide important benefits for those who are underachieving and underrepresented in higher education.
Clive Belfield +3 more
core +2 more sources
VOLUNTARY DISCLOSURE, EARNINGS RESPONSE COEFFICIENT AND EARNINGS PERSISTENCE
Jurnal Reviu Akuntansi dan Keuangan, 2020 One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, include good earnings quality.
openaire +2 more sources
ANALISIS PENGARUH OPINI AUDIT DAN KOMITE AUDIT TERHADAP PERSISTENSI LABA [PDF]
, 2016 This study aims to examine the effect of audit opinion and audit committee on earning persistence. Earning persistence is defined as expected future earning and reflection of sustainable earnings.
SANTANA, Rifal Prima +1 more
core
Akuntansi dan Teknologi Informasi, 2019 This research aims to test whether the more convergent IFRS in Indonesia can make company’s earning more persistence or not, also this research aim to test can the operating income this year can predict the net income in next year more rather than non ...
Vania Adi, Yie Ke Feliana
doaj +1 more source