Aggregate earnings-returns relation: insights from REITs
Cogent Business & Management, 2022 Prior research generally reports a positive relationship between firm-level accounting earnings surprises and contemporaneous stock prices, indicating that accounting earnings carry value-relevant information. Recent studies, however, show that investors
Ijaz Ali
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Earnings quality measures and stock return volatility in South Africa
Future Business Journal, 2022 This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018.
Nyanine Chuele Fonou-Dombeu +3 more
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Post-earnings announcement drift: Evidence from Turkey
Borsa Istanbul Review, 2021 We study the post-earnings announcement drift (PEAD) anomaly and its determinants in Borsa Istanbul using quarterly earnings announcements and three different surprise measures.
Aykut Ahlatcıoğlu, Nesrin Okay
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The Effect of Earnings Quality Measures on Excess Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2015 The present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess.
D. Forooghi +2 more
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Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [PDF]
مطالعات تجربی حسابداری مالی, 2019 The purpose of this study is to investigate the information content of a new risk measure (earnings downside risk) in financial statement analysis, which is based on the below-expectation variability in earnings.
mahnam molaei +2 more
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Earnings seasonality, management earnings forecasts and stock returns
China Journal of Accounting Research, 2023 We examine whether management earnings forecasts (MEFs) help reduce the stock return seasonality associated with earnings seasonality around earnings announcements (EAs) in Chinese A-share markets.
Danling Jiang, Pan Song, Hongquan Zhu
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Earnings returns to the British education expansion [PDF]
Economics of Education Review, 2011 Abstract We study the effects of the large expansion in British educational attainment that took place for cohorts born between 1970 and 1975. Using the Quarterly Labour Force Survey, we find that the expansion caused men to increase education by about a year on average and gain about 8% higher wages; women obtained a slightly greater increase in ...
Devereux, Paul J., Wen, Fan
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Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2016 In this paper, headline earnings reporting and it’s value relevance components have been studied, using data from companies listed in the Tehran Stock Exchange (TSE).
Mehdi Baharmoghadam +1 more
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Cost of Equity and Earnings Transparency [PDF]
پژوهشهای تجربی حسابداری, 2013 Purpose- The purpose of this research is to examine the relation between earnings transparency and cost of equity. Also the relation between earnings transparency and abnormal return is examined. Design/methodology/approach- Financial data of 121 listed
Ghasem Blue, Masoud Rahmani Mehr
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Distribution of Depositors’ Return and The Income Smoothing Hypothesis by Malaysian Islamic Banks [PDF]
Global Journal Al-Thaqafah, 2018 The paper aims to examine whether Malaysian Islamic banks carry out income smoothing with regards to their distribution of depositors’ return. The paper also examines the extent Malaysian Islamic banks engage earnings and capital management in their
Zunaidah Sulong +1 more
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