Results 71 to 80 of about 104,980 (208)

Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia

open access: yesJurnal Akuntansi: Kajian Ilmiah Akuntansi
Companies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash
Hendro Lukman, Phebe Callista
doaj   +1 more source

Brighter Futures: Tackling the College Completion Challenge [PDF]

open access: yes, 2013
The United States' single greatest collective investment in human capital -- and in its future generations -- is public education. Yet today that investment is generating very poor returns for low-income students.Members of the lowest-income U.S ...
Allan Ludgate   +2 more
core  

The Association of Accounting Standard Setting with Accounting Information Quality [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2009
It is believed that more financial reporting quality increases and more reliability standards are used to prepare and present reports, more information risk decrease.
Ali Saghafi, Ebrahim Ebrahimi
doaj  

Does volatility improve UK earnings forecasts? [PDF]

open access: yes, 2007
We investigate the relation between UK accounting earnings volatility and the level of future earnings using a unique sample comprising some 10,480 firm-year observations for 1,481 non-financial firms over the 1985-2003 period.
Coakley, Jerry   +2 more
core  

"A One-Sector Neoclassical Growth Model with Endogenous Retirement" [PDF]

open access: yes
This paper extends Diamond's OG model by allowing the agents to make the retirement decision. Earning a higher wage income when young not only enables the agents to save more.
Kiminori Matsuyama
core  

Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings

open access: yesمجله دانش حسابداری, 2012
In this paper, we examine the effect of accounting conservatism on earnings persistence and pricing multiple on earnings. One of the most obvious factors, among those that cause accounting earnings to reverse over time, is accounting conservatism.
Mohammad Hossein Ghaemi   +2 more
openaire   +1 more source

PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN

open access: yesMedia Mahardhika: Media Komunikasi Ekonomi dan Manajemen
The purpose of this research is an influence of operating cash flow, book tax differences and managerial ownership on Earning Persistences. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI) in 2022-2023.
Nur Jannati   +2 more
doaj   +1 more source

Islamic Calendar Anomalies Reshaping Investor Behavior

open access: yesJournal of Islamic Thought and Civilization, 2019
The objective of this study is to explore how investors execute decisions in persistence of Islamic anomalies in context of Pakistan stock exchange.
Sajid Iqbal, Nadeem Iqbal, Arshad Muneer
doaj   +1 more source

Who's Making It: The Academic Achievement of Recent Boston Public School Graduates in the Early College Years [PDF]

open access: yes, 2009
Examines the persistence, progress, and performance of Boston public school graduates in the first two years of college; contributing factors, including academic preparation, colleges' selectivity, and full-time or part-time attendance; and ...
Ann S. Coles, Sara E. Stoutland
core  

Analysis of Conservatism and Persistence of Financial Results of the Brazilian Financial Institutions

open access: yesRevista Sociedade, Contabilidade e Gestão, 2015
The regulatory environment for public and private companies are significant differences in earnings quality between public and private companies (BALL; SHIVAKUMAR, 2005). However, the literature has suggested that the process of accounting measurement of
Marcelo Paulo de Arruda   +3 more
doaj  

Home - About - Disclaimer - Privacy