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The persistence of earnings and earnings components after the adoption of IFRS

Managerial Finance, 2010
PurposeThis paper seeks to examine the persistence of earnings and earnings components after the adoption of International Financial Reporting Standards (IFRS).Design/methodology/approachThe study analyses two years before and two years after the adoption of IFRS in order to examine whether the adoption of IFRS materially affects the persistence, as ...
exaly   +2 more sources

Measuring the Persistency of Earnings Components: Applications of the VAR Model to Long-Run Japanese Data

Journal of Accounting, Auditing & Finance, 2019
Hitoshi Takehara
exaly  

Transitory earnings components and the two faces of non-generally accepted accounting principles earnings

Accounting and Finance, 2015
Steven Young
exaly  

Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling

Journal of Accounting and Economics
Richard G Sloan, Joon Sang Yoon
exaly  

Transitory and persistent earnings components as reflected in analysts' short-term and long-term earnings forecasts: evidence from a nonlinear model

International Journal of Forecasting, 1999
exaly  

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Journal of Business Finance and Accounting, 2009
exaly  

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, Adel Azar, Sahar Sepasi, Sasan Babaie   +3 more
doaj   +2 more sources

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
doaj   +2 more sources

Earnings Components, Accounting Bias and Equity Valuation

Review of Accounting Studies, 2005
In this paper we address three issues in accounting-based equity valuation: (i) How are valuation parameters related to earnings persistence and accounting conservatism when earnings components aggregate, or "add up", in valuation?
Peter F Pope, Pengguo Wang, Wang Pengguo   +2 more
exaly   +1 more source