Results 1 to 10 of about 11,428 (159)
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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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)
doaj +2 more sources
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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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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2013 Sustainable tax paid rate focuses on maintaining consistent tax avoidance outcomes over time. Sustainability differs from tax minimization. This study examines whether Sustainable tax paid rate provides information about the persistence of a firm’
Mahsa Ghasemi +2 more
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Accruals and Cash Flows in Explaining Stock Returns [PDF]
پژوهشهای تجربی حسابداری, 2011 The purpose of this paper is to examine the explanatory power of accruals and cash flows in explaining stock return in Tehran Stock Exchange. Ball and Brown (1968) began research on the relationship between accounting earnings and firm value.
Gholamreza Kordestani +3 more
doaj +1 more source