The Effect of Earnings Management on the Asymmetric Timeliness of Earnings [PDF]
Journal of Business Finance and Accounting, 2005 Abstract: Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more pronounced in common‐law than in code‐law based accounting regimes.
Juan Manuel García Lara +1 more
exaly +3 more sources
Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [PDF]
مجله دانش حسابداری, 2014 This research investigates the impact of investment growth on the relationship between earnings and equity value in different levels of profitability. The research sample takes 60 companies accepted in the Tehran Stock Exchange in the period 2001-2010 ...
Naser Izadinia, Parvaneh Azimi Dastgerdi
doaj +1 more source
Determinants of dividend policy in firms listed on Tehran Stock Exchange [PDF]
مجله توسعه و سرمایه, 2008 The aim of this research is to identify factors that influence dividend policy in firms listed on the Tehran Stock Exchange (TSE) over the priod 1380-1384. Based on conceptual literature the study investigates four factors that including the stability of
Omid Pourheidari, Ph.D +1 more
doaj +1 more source
The Relation Between Health and Earnings in Self-Employment
Frontiers in Psychology, 2020 Multiple studies have shown that, on average, the self-employed are healthier than wage workers. The link between the health of self-employed individuals and their financial performance in terms of earnings is, however, less understood.
Jolanda Hessels +3 more
doaj +1 more source
The short run effects of childbirth on parents’ earnings in the Baltics
Baltic Journal of Economics, 2023 Having a child can have a heavy toll on parents' earnings, especially in the first years after childbirth, with mothers often being more affected than fathers.
Nerijus Černiauskas
doaj +1 more source
Regulation and valuation of non-International Financial Reporting Standards disclosures
Journal of Economic and Financial Sciences, 2023 Orientation: Globally, non-International Financial Reporting Standards (non-IFRS) disclosures have gained prominence. The International Accounting Standards Board (IASB) is in the process of deciding on the appropriate degree of regulation over such ...
Sadhir Issirinarain +2 more
doaj +1 more source
Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to Us Earnings? [PDF]
Journal of Accounting and Economics, 2004 We compare the characteristics of US GAAP earnings for US firms with reconciled earnings for non-US firms cross listing on US markets. We find that the reconciled earnings for non-US firms differ systematically from US GAAP earnings for US firms, and are characterized by more evidence of smoothing, a greater tendency to manage earnings towards a ...
Lang, Mark H. +2 more
openaire +2 more sources
STOCK MARKET REACTIONS TO COVID-19: THE CASE OF NYSE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020 The present article reports on the analysis of the degree to which the current COVID-19 pandemic has impacted on the stock market prices of the first 34 companies listed on the New York Stock Exchange (NYSE).
BATRANCEA LARISSA
doaj
Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies [PDF]
تحقیقات مالیObjectiveObjective: In recent years, the focus on earnings characteristics has intensified, spurred by the financial disclosures of some major corporations.
Roya Amiri, Ali Ashtab, Mahdi Heydari
doaj +1 more source
Education, skills and labour market outcome in Indonesia: An instrumental variable approach
Economic Journal of Emerging Markets, 2021 Purpose - This study examines the contribution of schooling and skills to earnings. Importantly, this study captures the importance of observing cognitive skills and non-cognitive skills associated with personality traits in determining earnings ...
Tri Mulyaningsih +2 more
doaj +1 more source