Results 261 to 270 of about 6,742,148 (300)
Some of the next articles are maybe not open access.
Accounting Standards, Earnings Management, and Earnings Quality
SSRN Electronic Journal, 2012This paper examines how the characteristics of accounting systems and management incentives interact and collectively determine financial reporting quality. We develop a rational expectations equilibrium model that features a steady-state firm with investments, financial and non-financial information, and earnings management opportunities.
Ralf Ewert, Alfred Wagenhofer
openaire +1 more source
The predictive qualities of earnings volatility and earnings uncertainty
Review of Accounting Studies, 2014This study examines the differential predictive power of past earnings volatility for analyst forecast errors and future returns. Past earnings volatility jointly captures two correlated, but distinct, earnings properties: time-series earnings variation and uncertainty in future earnings. To distinguish between these two earnings properties, we develop
Dain C. Donelson, Robert J. Resutek
openaire +1 more source
The quality of accruals and earnings - and the market pricing of earnings quality [PDF]
, 2006 This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings.
openaire
SSRN Electronic Journal, 2013
This teaching guide is based on a comprehensive survey as well as in-depth interviews of Chief Financial Officers (CFOs). We ask the CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation.
Ilia D. Dichev +3 more
openaire +1 more source
This teaching guide is based on a comprehensive survey as well as in-depth interviews of Chief Financial Officers (CFOs). We ask the CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation.
Ilia D. Dichev +3 more
openaire +1 more source
Earnings Quality and the Pricing Effects of Earnings Patterns
2003We examine whether pricing effects associated with three earnings patterns (increasing annual earnings, quarterly earnings that consistently meet or exceed analyst forecasts, and smooth earnings) are related to each other and, separately, to the quality of the underlying earnings.
Jennifer Francis +3 more
openaire +1 more source
SSRN Electronic Journal, 2013
Earning quality as an investment signal has been popular among equity portfolio managers for the last decade. The basic idea behind this accruals anomaly is that stocks with high and increasing accruals tend to have low earnings quality, while stocks with low and decreasing accruals tend to have high earnings quality.
Jennifer Bender, Frank Nielsen
openaire +1 more source
Earning quality as an investment signal has been popular among equity portfolio managers for the last decade. The basic idea behind this accruals anomaly is that stocks with high and increasing accruals tend to have low earnings quality, while stocks with low and decreasing accruals tend to have high earnings quality.
Jennifer Bender, Frank Nielsen
openaire +1 more source
Strategy and earnings quality Strategy and earnings quality
2021Ballas, Apostolos +3 more
openaire +1 more source
The Concept of Earnings Quality
Financial Analysts Journal, 1979(1979). The Concept of Earnings Quality. Financial Analysts Journal: Vol. 35, No. 4, pp. 72-75.
Leopold A. Bernstein, Joel G. Siegel
openaire +1 more source
The quality of accruals and earnings - and the market pricing of earnings quality
2004This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings. The basic assumption is that the quality of accruals and
openaire +1 more source
Measuring the quality of earnings
Managerial Auditing Journal, 2005PurposeAlthough the academic research on the quality of earnings has been improved by presenting different approaches of measurement, there is no agreed‐upon generally accepted approach to measure the earning quality. Aims to present results of an empirical study measuring the quality of earnings on companies listed in NYSE.Design/methodology ...
openaire +2 more sources