Results 261 to 270 of about 15,215 (311)

Investment Dynamics and Earnings‐Return Properties: A Structural Approach

Journal of Accounting Research, 2018
ABSTRACTWe propose the standard neoclassical model of investment under uncertainty with short‐run adjustment frictions as a benchmark for earnings‐return patterns absent accounting influences. We show that our proposed benchmark generates a wide range of earnings‐return patterns documented in accounting research.
MATTHIAS BREUER, DAVID WINDISCH
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Employability and Earnings Returns to Qualifications in Scotland

Regional Studies, 2007
Gasteen A. and Houston J. (2007) Employability and earnings returns to qualifications in Scotland, Regional Studies 41, 443–451. Scottish Social Inclusion and Lifelong Learning policies emphasize the need for individuals to become qualified through the acquisition of formal qualifications.
Anne Gasteen, John Houston
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Earnings returns to tertiary education in urban China, 1988–2008*

Chinese Sociological Review, 2021
Employing eight data sets from national surveys conducted between 1988 and 2008, I examine earnings returns over time to tertiary education relative to upper secondary education in urban China.
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Applying reverse regression techniques in earnings–return analyses

Journal of Accounting and Economics, 2000
Abstract Measurement error in unexpected earnings is recognized as a source of bias in examinations of the relation between earnings and returns. Reverse regression procedures are commonly used as a means of coping with this bias. This study examines the properties of reverse regression procedures in multi-interacted variable settings with a specific
William M. Cready, David N. Hurtt, Jim A. Seida   +2 more
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Measurement Error and Nonlinearity in the Earnings-Returns Relation

Review of Quantitative Finance and Accounting, 1998
There is a long history of research which examines the relation between unexpected earnings and unexpected returns on common stock. Early literature used simple linear regression models to describe this relation. Recently, a number of authors have proposed nonlinear models.
Messod Beneish, Campbell Harvey
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Asymmetry in Earnings-Returns Relations: The Case of China

SSRN Electronic Journal, 2002
The earnings-returns relation asymmetry indicates the changing relation between earnings and returns when the nature of earnings information differs in a certain way. Literature has documented a variety of asymmetric relations and provided a wide range of explanations. Hayn (1995) accounted for the lower ERC for loss by Abandonment Option Theory. Basu (
Yan Cao, Chi-Wen Jevons Jevons Lee
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The Earnings-Return Relation

Abstract This chapter describes research on the magnitude and determinants of the relation between stock returns and accounting earnings, that is, the earnings response coefficient (ERC). ERC research is motivated by its potential use in valuation and fundamental analysis as well as in performing more powerful tests of contracting or ...
Richard M. Frankel, S. P. Kothari, Luo Zuo   +2 more
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Stock Liquidity Risk and the Cross-Sectional Earnings-Returns Relation

SSRN Electronic Journal, 2016
We argue that a higher sensitivity to aggregate market-wide liquidity shocks (i.e. a higher liquidity risk) implies a tendency for a stock’s price to converge to fundamentals. We test this intuition within the framework of the earnings-returns relation.
Zangina Isshaq, Robert W. Faff
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Immigrant earnings returns to post‐migration education: Evidence for Canada, 1999–2013

Canadian Journal of Economics/Revue canadienne d'économique, 2020
AbstractUsing the recently created Canadian Employer–Employee Dynamics Database (CEEDD), we analyze the earnings returns to investments in post secondary education by immigrants made after arrival in Canada. Fixed effects estimation results suggest that postsecondary education (PSE) in Canada increases annual earnings of men and women by 21.9% and 32.8%
Wen Ci, Michelle Laing, Marcel Voia, Christopher Worswick   +3 more
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The Choice of Fiscal Year and the Earnings–Return Relationship

Asia-Pacific Journal of Financial Studies, 2019
AbstractThe positive earnings–return relationship is weaker for US‐listed firms with a calendar fiscal year. Furthermore, stock returns for these firms are more positively related to industry earnings, as a common fiscal year‐end improves comparability of earnings.
Martin J. Dierker, Taekyu Kim, Sang Hyun Park   +2 more
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