Results 261 to 270 of about 163,013 (312)

Earnings Volatility and Earnings Predictability

SSRN Electronic Journal, 2006
Survey evidence indicates widely held managerial beliefs that earnings volatility is negatively related to earnings predictability. In addition, existing research suggests that earnings volatility is determined by economic and accounting factors, and both of these factors reduce earnings predictability.
Ilia D. Dichev, Vicki Wei Tang
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Quarterly Earnings Distribution and Earnings Management

2010 International Conference on E-Business and E-Government, 2010
Earnings management of the listed company is a hidden rule in the capital market. Previous researches usually based on annual earnings are difficult to find when and how firms manage their earning during a fiscal year. Given that the fourth quarter affords the last opportunity of earnings management, the abnormal change in earnings of the fourth ...
Gang Cui, Yaowen Wang
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Quarterly Earnings Patterns and Earnings Management

SSRN Electronic Journal, 2007
This paper investigates whether the pattern of quarterly earnings changes provides a signal of earnings management. We identify firms for which the sign of (seasonal) earnings changes observed in interim quarters reverses in the fourth quarter. We hypothesize that a firm performing poorly in interim quarters may attempt to increase earnings of the ...
Somnath Das, Pervin K. Shroff, Haiwen Zhang   +2 more
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Earnings Management and Earnings Quality

SSRN Electronic Journal, 2007
Abstract Viewing the detection of earnings management from the perspective of a crime scene investigator sheds new light on prior research on earnings management and its close relative, earnings quality. The works of Ball and Shivakumar [2008. Earnings quality at initial public offerings. Journal of Accounting and Economics, in press.] and Teoh et al.
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Earnings Decomposition and the Persistence of Earnings

Accounting Research Journal, 2007
Forecasting future period profitability is widely identified as an aim of financial statement analysis, and these forecasts are typically relied upon for the estimation of firm value. To facilitate this, the decomposition of earnings into its components or drivers, is typically advocated.
Stephen Kean, Peter Wells
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Earnings Inequality [PDF]

, 2015
Inequality has increased considerably in many Western countries over the past decades. When dealing with economic inequality as a research subject the question "inequality of what among whom" arises. Analyses of inequality are typically concerned with the distribution of wages, earnings or income and have been performed by different strands in the ...
Peichl, Andreas, Pestel, Nico
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The Magic in Earnings: Economic Earnings versus Accounting Earnings

Financial Analysts Journal, 1980
(1980). The Magic in Earnings: Economic Earnings versus Accounting Earnings. Financial Analysts Journal: Vol. 36, No. 6, pp. 19-24.
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The Variability of Earnings and Non‐Earnings Information and Earnings Prediction

Journal of Business Finance & Accounting, 1999
This paper examines the performance of a ‘composite’ model of earnings prediction that integrates current earnings and current price as predictors of next year's earnings. The results show that current earnings (current price) play a key role in predicting future earnings when the ratio of earnings variance to price variance is low (high).
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Earnings Innovations, Earnings Persistence, and Stock Returns

The Journal of Business, 1987
This study designs and implements new tests of the information contained in accounting earnings. The authors examine whether the magnitude of the effect of unexpected earnings on stock returns is (positively) correlated with the presen t value of revisions in expected future earnings derived from a univa riate time-series model.
Kormendi, Roger, Lipe, Robert
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Earnings Management and the Post‐earnings Announcement Drift

Financial Management, 2008
We posit that the post‐earnings announcement drift (PEAD) is related to earnings management. Accordingly, we find that firms with large negative (positive) changes in operating cash flows manage accruals upward (downward). Most importantly, we find that PEAD is concentrated largely among those firms that are most likely to have smoothed their reported ...
Henock Louis, Amy X. Sun
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