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Job mismatches and their implications for the career development of vocational graduates. [PDF]

Empir Res Vocat Educ Train
Eberlein L, Pavlopoulos D, Smits W.
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Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK

Accounting and Business Research, 2011
We exploit a unique setting to examine how an accounting regulation change affects the asymmetric timeliness of earnings. Financial Reporting Standard No. 3: Reporting Financial Performance (FRS 3) changed the way listed UK companies recognised bad news through ordinary or extraordinary items.
Norman Strong
exaly   +4 more sources

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

Audit quality and market pricing of earnings and earnings components in China

Asian Review of Accounting, 2014
Purpose – The purpose of this paper is to investigate the effect of audit quality on the market pricing of earnings and earnings components in China. Design/methodology/approach – The paper measures audit quality using three tiers of audit firm designation, namely
Haiyan Jiang, Donghua Zhou
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Voluntary disclosure and the pricing of earnings components

Journal of Behavioral and Experimental Finance, 2018
Abstract This study examines the association between earnings components, corporate voluntary disclosures and market reactions to the contents of the disclosures. Taiwanese listed firms report substantial non-operating income. I disaggregate earnings into three components: operating income, equity investment income and other non-operating income.
Hsueh-Tien Lu
exaly   +2 more sources

Information Content of Earnings and Earnings Components of Commercial Banks: Impact of SFAS No. 115

Review of Quantitative Finance and Accounting, 2002
SFAS No. 115 modified classification of debt and equity securities held by firms and also modified the reporting format for unrealised gains/losses on security transactions (URGL). This study investigates whether implementation of SFAS No. 115 improved information content of earnings and earnings components of com- mercial banks.
Bikki Jaggi, Ronald Zhao
exaly   +2 more sources

Persistence of earnings and earnings components: Evidence from the emerging capital market of Egypt

International Journal of Disclosure and Governance, 2010
The persistence of earnings and earnings components has spawned a growing body of research in developed markets. However, little is empirically known about this fundamental issue in emerging markets. The purpose of the study is to examine the persistence of earnings in Egypt, an emerging capital market, and whether earnings persistence is more ...
Ibrahim El‐Sayed Ebaid
exaly   +2 more sources

Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings

Review of Accounting Studies, 2007
We examine disagreement between management and Thomson Datastream over the persistence of earnings components. Using income statement and footnote disclosures, we identify the source and properties of disputed items. Disagreements typically reflect opaque reporting practices (for example, in the case of transitory operating items) and restrictive ...
Martin Walker, Steven Young
exaly   +3 more sources