Does Earnings Management Practice Increase Stock Return?
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]
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
Earnings Attributes and Cost of Equity [PDF]
Some of inherent limitations of accrual accounting make the actual earnings and accounting earnings different. So assessment of reported earnings quality has allocated extensive bulk of accounting studies to itself.
Gholamreza Kordestani, Siyamak Tayefeh
doaj +1 more source
Reviewing Accounting Conservatism and Earnings Value Relevance Across the Business Cycle in Tehran Stock Exchange [PDF]
According to accounting literature, value relevance of earnings is caused by the relationship between earnings and return. Had the earning response related to negative returns exceeds positive ones, it can be concluded that management has in fact ...
Mohamad Ali Aghayee +1 more
doaj +1 more source
The Effect of Earning and Information Quality on Stock Trading [PDF]
This study investigates the effect of earnings and information quality on stock trading. The statistical population consists of 99 listed companies in Tehran Stock Exchange from 2013 to 2018.
Abdorreza Asadi +2 more
doaj +1 more source
The Earnings Returns to Graduating with Honors: Evidence from Law Graduates [PDF]
Abstract This paper aims at studying the causal effects of graduating from a university with an honors degree on subsequent earnings. While a rich body of literature has focused on estimating returns to human capital, few studies have analyzed returns at the very top of the education distribution.
Freier, Ronny +2 more
openaire +4 more sources
Dissecting Earnings Recognition Timeliness [PDF]
We dissect the portion of stock price change of the fiscal year that is recognized in reported accounting earnings of the year. We call this portion earnings recognition timeliness (ERT).
Ball, Ryan T., Easton, Peter
core +1 more source
Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [PDF]
Analysis of behavioral reaction of investors to seasonal earnings news at market level is purpose of this research.Using 2877 firm-season from 2nd quarter of 1384 to 2nd quarter of 1390,behavioral reaction of stock market overall index to seasonal ...
Aidin Kiani, Mohammad Hossein Ghaemi
doaj +1 more source
A study on relationship between earnings before tax, interest and operational cash flows with stockholders’ equity [PDF]
One of the primary economic issues is associated with optimum resource allocation in profitable investments with reasonable risk. For this purpose, performance measurement’s criteria are needed some of which emphasize cash flow variables and some others ...
Mohammad Reza karimi Torghabeh +2 more
doaj +1 more source
Lives on track? Long‐term earnings returns to selective school placement in England and Denmark [PDF]
AbstractWe explore the influence of between‐school ability placement at lower secondary education on earnings across the life course in England and Denmark. We go beyond the mid‐career snapshot provided by previous studies by exploiting the availability of four decades worth of earnings data for individuals born in the mid‐1950s. Members of this cohort
Jesper Fels Birkelund +3 more
openaire +5 more sources

