Results 21 to 30 of about 899,093 (364)
Earnings, earnings growth and value
Foundations and Trends® in Accounting, 2006 A recent paper by Ohlson and Juettner-Nauroth (2005) develops a model in which a firm's expected earnings and their growth determine its value. At least on its surface, the model appeals because it embeds the core principle used in investment practice and, further, generalizes the Constant Growth model (Gordon and Williams) without restricting the firm'
Ohlson, James, Gao, Zhan
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Earnings Momentum and Earnings Management [PDF]
SSRN Electronic Journal, 1999 This paper provides evidence on firms that report long “strings” of consecutive increases in earnings per share (EPS). First, we find 746 firms that report earnings strings of at least twenty quarters since 1962, and show that this frequency is much larger than would be expected by chance.
James N. Myers +2 more
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Review of Accounting Studies, 2020 AbstractThe literature on cash flow or earnings beta is theoretically well-motivated in its use of fundamentals, instead of returns, to measure systematic risk. However, empirical measures of earnings beta based on either log-linearizing the return equation or log-linearizing the clean-surplus accounting identity are often difficult to construct.
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Differentiation of the salaries of male and female labour in the world with regard to the situation in the Republic of Macedonia [PDF]
Ekonomski Pogledi, 2013 In a world in which technological development reaches its maximum, interpersonal relationships climb high. However, there is one area in which interpersonal relationships, and it refers to the relationship between men and women, there is still a ...
Postolov Kiril +1 more
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Journal of European Tort Law, 2018 AbstractThis article addresses the principles of tort law that govern claims in respect of lost illegal earnings. It focuses on common law jurisdictions (and the law in the United Kingdom in particular) where such claims, despite apparently being commonplace, have been largely ignored by academics. It describes the existing law and calls in aid in this
Goudkamp, J, Mayr, L
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Personality and Earnings [PDF]
SSRN Electronic Journal, 2006 This paper studies personality as a potential explanation for wage differentials between apparently similar workers. This follows initial studies by Jencks (1979) that suggest that certain personality traits, such as industriousness and leadership, have an impact on earnings.
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Финансы: теория и практика, 2018 The paper aims at the empirical investigation of the impact of the market cycle on the value relevance of book values and earnings in the banking industry.
P. M. Bolibok
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STATISTICAL METHODS OF ANALYSIS OF FINANCIAL INDICATORS NEEDED TO MODEL VALUATIONS
Статистика и экономика, 2016 The article presents the methods of analysis and interpretation of financial performance required to create a comprehensive and universal model of valuation.
Ivan E. Akulin
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An Empirical Study of Educational Inequalities in Rural and Urban Areas of Pakistan
International Journal of Experiential Learning & Case Studies, 2021 The central object of this paper is to give detailed analysis of educational disparity in Pakistan. This study is examined all over provinces of rural and urban of Pakistan including Islamabad for the period of 2014-15 and the data is used from PSLM.
Ayjaz Ahmed, Hira Mujahid
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Earnings management to avoid earnings boosts [PDF]
Journal of Applied Accounting Research, 2020 Purpose The purpose of this study is to investigate whether earnings boosts before the year end trigger earnings management. It examines whether firms that substantially outperformed their last year earnings during the first three quarters push their earnings down to avoid reporting earnings boosts.
Naser Makarem, Clare Roberts
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