Results 261 to 270 of about 6,214 (297)
Some of the next articles are maybe not open access.
The Effects of Backdating on Earnings Response Coefficients
SSRN Electronic Journal, 2007We investigate the effect of stock option backdating on the information risk of accused companies. This research provides evidence concerning the consequences that a change in this risk may have on equity values after discovery that companies participated in this questionable behavior.
Xiaoyan Cheng +2 more
openaire +1 more source
Earnings response coefficient in the MENA region
Applied Economics Letters, 2017This article documents the earnings response coefficient (ERC) for nonfinancial firms listed in the Middle East and North Africa region during the period between 2003 and 2013.
Omar Farooq +2 more
openaire +1 more source
Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients
Abacus, 2002One of the major themes of capital markets accounting research concerns mapping the relation between accounting earnings and security returns. There is still not agreement on the functional form of this relation. The models analysed here are those where: the level of earnings alone, the change in earnings alone, or both, scaled by price, are used as ...
openaire +1 more source
Earnings response coefficient: Evidence from Indonesia
2021This study examines whether market reactions to earnings announcements vary in the infrastructure, utilities, and transportation industry. Specifically, this study investigates the effect of growth opportunity, leverage, and financial quality on the earnings response coefficient.
null Cahyaningsih, P. Hanifa
openaire +1 more source
The Effect of Ex Ante Earnings Uncertainty on Earnings Response Coefficients.
The Accounting Review, 1992Abstract Examines the effect of the uncertainty in analysts' earnings forecasts on the relation between unexpected returns (UR) and unexpected earnings (UE). Review of related research; Description of measures and research methodology; Model for controlling ex ante uncertainty; Implications of the study.
Eugene A. Imhoff, Gerald J. Lobo
openaire +1 more source
The effects of multinationality on earnings response coefficients
Managerial Finance, 2002Refers to previous research on the firm characteristics which affect the relationship between unexpected returns and unexpected earnings to suggest that multinationality may proxy for all of them. Develops mathematical models to investigate the effect of multinationality and applies them to 1995‐1999 US data on multinational firms.
openaire +1 more source
Earnings Response Coefficient Models: Synthesis and Extensions
SSRN Electronic Journal, 1992We provide a rigorous and comprehensive set of derivations of earnings response coefficient models in levels and changes forms. Reverse return coefficient models are also derived. The models all are variants on the present value of dividends model of stock prices. Most of these models do not appear in the literature or appear only implicitly.
Nandkumar Nayar, Michael S. Rozeff
openaire +1 more source
Perceived Auditor Quality and the Earnings Response Coefficient.
The Accounting Review, 1993Abstract An auditor's reputation lends credibility to the earnings report that he audits. An unresolved issue is whether auditor size is correlated with auditor quality, where a high-quality auditor is defined as one who brings about more credible earnings reports.
Siew Hong Teoh, T. J. Wong
openaire +1 more source
Audited Quarterly Accounts and Earnings Response Coefficients
DLSU Business & Economics Review, 2016The production of quarterly accounts has become a mandatory requirement for listed companies in many countries. However, these accounts are not required to be audited in many jurisdictions, which expose these accounts to the risk of errors and manipulations.
Malik, Mazrah +2 more
openaire +1 more source
A study on the earnings response coefficient (ERC) of socially responsible firms
Management Research Review, 2018Purpose The purpose of the paper is to examine the corporate social responsibility (CSR) – earnings response coefficient (ERC) relation in the code-law tradition and the early stage of CSR practice to fill the research gap in the literature on CSR–ERC relation. Design/methodology/approach The authors use an association framework for the study.
Yoo Chan Kim, Inshik Seol, Yun Sik Kang
openaire +1 more source