Results 1 to 10 of about 15,215 (311)

Earnings quality measures and stock return volatility in South Africa

open access: yesFuture 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
doaj   +1 more source

The Effect of Earnings Quality Measures on Excess Stock Return [PDF]

open access: yesمطالعات 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
doaj   +1 more source

Post-earnings announcement drift: Evidence from Turkey

open access: yesBorsa 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
doaj   +1 more source

Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [PDF]

open access: yesمطالعات 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
doaj   +1 more source

Earnings seasonality, management earnings forecasts and stock returns

open access: yesChina 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
doaj   +1 more source

Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [PDF]

open access: yesمجله 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
doaj   +1 more source

Cost of Equity and Earnings Transparency [PDF]

open access: yesپژوهش‌های 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
doaj   +1 more source

Distribution of Depositors’ Return and The Income Smoothing Hypothesis by Malaysian Islamic Banks [PDF]

open access: yesGlobal 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
doaj   +1 more source

Does Earnings Management Practice Increase Stock Return?

open access: yesTIJAB (The International Journal of Applied Business), 2022
This research aims to get empirical evidence the effect of earnings management in increasing stock return received by investor. Earnings management is an activity to manipulated financial statement.
Nico Alexander, Silvy Christina
doaj   +1 more source

Value relevance of accounting earnings associated with normal and abnormal returns [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2013
The value relevance of earnings and the changes related to normal and abnormal returns have been studied in this research. Thus, according to theory and literature, for data analysis, five regression models were used.
shahenb bayat   +2 more
doaj   +1 more source

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