Conditional Persistence of Earnings Components and Accounting Anomalies
Journal of Business Finance & Accounting, 2015 AbstractWe suggest that the failure of investors to distinguish between an earnings component's autocorrelation coefficient (unconditional persistence) and the marginal contribution of that component's persistence to the persistence of earnings (conditional persistence) provides a partial explanation of post‐earnings‐announcement drift, post‐revenue ...
Amir, E, Kama, I, Levi, S
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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
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Earnings management to avoid earnings decreases and losses
Revista Catarinense da Ciência Contábil, 2021 This study evaluates the prevalence of earnings management to avoid losses and earnings decreases across the World. This practice was first documented by Burgstahler and Dichev (1997) for United States firms from 1976 to 1987.
Verônica de Fátima Santana +1 more
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An Investigation of the Predict Ability and Information Content of Incom Statement Components. [PDF]
مجله دانش حسابداری, 2011 The main purpose of this study is to evaluate the ability of components of income statement in predicting of net earnings and stock returns. To achieve this objective change in annual net earnings separated to changes in reported sales, gross profit and ...
Omid Pourheidari, Somayeh Yazdie
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How Informative are the Unpredictable Components of Earnings Forecasts? [PDF]
SSRN Electronic Journal, 2015 markdownabstract__Abstract__ An analysis of about 300000 earnings forecasts, created by 18000 individual forecasters for earnings of over 300 S&P listed firms, shows that these forecasts are predictable to a large extent using a statistical model that includes publicly available information.
Bert de Bruijn, Philip Hans Franses
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The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
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The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2011 This research investigates the relationship between quality of earnings and future stock returns in the selected firms totally, and in the firms in separate categories with various degrees of earnings quality, by choosing the accruals as the ...
Hamid Haghighat, Mehdie Panahi
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Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [PDF]
مجله دانش حسابداری, 2021 Objective: One of the most important accounting information is the earnings and its components, which is probably part of the information for investors' decision making.
Seyyed Rasoul Hosseini, Amin Hajiannejad
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Do share prices fully reflect the information about future earnings in accruals and cash flow?
South African Journal of Business Management, 1999 This article follows the methodology employed by Sloan to evaluate whether share prices fully reflect the information about future earnings contained in the cash flow and accruals components of current earnings.
P. J. Heyns +2 more
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