Results 11 to 20 of about 15,215 (311)
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 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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Earnings Attributes and Cost of Equity [PDF]
تحقیقات مالی, 2013 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
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Reviewing Accounting Conservatism and Earnings Value Relevance Across the Business Cycle in Tehran Stock Exchange [PDF]
Iranian Journal of Finance, 1999 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
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The Effect of Earning and Information Quality on Stock Trading [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 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
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The Earnings Returns to Graduating with Honors: Evidence from Law Graduates [PDF]
SSRN Electronic Journal, 2014 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
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Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [PDF]
پژوهشهای تجربی حسابداری, 2013 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
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Dissecting Earnings Recognition Timeliness [PDF]
, 2013 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
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Lives on track? Long‐term earnings returns to selective school placement in England and Denmark [PDF]
The British Journal of Sociology, 2021 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
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The Aggregate Earnings-Return Relationship: A Global Perspective
SSRN Electronic Journal, 2011 This article examines the relationship between aggregate earnings and returns (ERC) in a global context. We examine a broad international sample of countries which encompass markets with different levels of stock market development, shareholder protection and legal origin.
Andrew Vivian, Xiaoquan Jiang
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