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Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [PDF]
مجله دانش حسابداری, 2020 Objective: The purpose of this research was to investigate the role of management earnings forecast errors in stock market efficiency with emphasis on operation earnings and their components in the Tehran Stock Exchange from 2009 to 2017.
Shamsi Vahedi, Saeed Ali ahmadi (Ph.D)
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The Incremental Effect of earnings Components’ Volatility and their Persistence on Earnings Predictability [PDF]
Journal of Asset Management and Financing, 2018 The result of prior research shows that if the volatility of earnings increases and their persistence decreases, past earnings aren’t good predictors of future earnings.
Hossein Etemadi +3 more
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The Effect of Matching on Firm Earnings Components
Scientific Annals of Economics and Business, 2017 Using a sample of all U.S. firms listed on the U.S. major stock exchanges for the period covering 1988 through 2014, we investigate the relation between firm earnings components and matching. Following the methodology of Hui et al.
Cho Joong-Seok, Park Hyung Ju
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On the relevance of earnings components in valuation and forecasting [PDF]
Review of Quantitative Finance and Accounting, 2011 This paper articulates the links between relevance of an earnings component in forecasting (abnormal) earnings and its relevance in valuation in a nonlinear framework. The analysis shows that forecasting relevance does not imply valuation relevance even though valuation irrelevance is implied by forecasting irrelevance.
Wang, Pengguo
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Legal Consequences of Earnings Components Management
, 2013 This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items.
Ibrahim, Salma +3 more
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Earnings Decomposition, Value Relevance and Predictability [PDF]
Iranian Journal of Finance, 2021 Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility.
Sasan Babaie
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Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [PDF]
مجله دانش حسابداری, 2020 Objective: The purpose of this study is to examine the incremental usefulness of firm-specific differential persistence of earnings components on abnormal excess returns.
Noushin Ahmadi +2 more
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The Effect of Earnings Volatility on Stock Price Delay
Scientific Annals of Economics and Business, 2022 In this study, I examine the relation between earnings volatility and stock price response delay. I study the effect of the uncertainty of earnings and their components on the stock price response to value-relevant information. For more volatile earnings
Joong-Seok Cho
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Journal of Business Economics and Management, 2022 This study examines the implications of sustainable management for the persistence of earnings and earnings components. This study also analyzes whether sustainable management influences investors’ assessments of earnings persistence.
Hee Young Ma, Ji Yeon Yoo
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Jurnal Akuntansi, 2023 This research aims to give empirical evidence of the impact of independent corporate governance organ's busyness on earnings quality and market mispricing. This research utilized a sample of non-financial firms.
Oktavia +4 more
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