Results 11 to 20 of about 14,749 (306)
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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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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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.
openaire +2 more sources
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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