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The Information Contained in the Components of Earnings
Journal of Accounting Research, 1986This study investigates the relations between components of accounting earnings and stock returns1 by testing two hypotheses. The first is whether six commonly reported components of earnings provide additional information that is not contained in the earnings figure.
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Earnings Management Through OCI Components
SSRN Electronic Journal, 2017This study examines whether firms transfer income between the income statement and other comprehensive income (OCI) to manage earnings. The results are consistent with managers opportunistically reclassifying income as OCI and OCI as income. Specifically, we find that firms strategically designate and de-designate derivatives in cash flow hedges to ...
Raluca Chiorean +2 more
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On the pricing of the persistence of earnings components in China
Pacific-Basin Finance Journal, 2019Abstract We examine the market pricing of the persistence of earnings components in the Chinese stock market. We find that the market on average misprices the persistence of total earnings. By decomposing total earnings into components, we find that while the market shows no evident mispricing of the persistence of the industry-wide earnings ...
Xuan Wu +3 more
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The Persistence and Pricing of the Cash Component of Earnings
Journal of Accounting Research, 2006ABSTRACTPrior research shows that the cash component of earnings is more persistent than the accrual component. We decompose the cash component into: (1) the change in the cash balance, (2) issuances/distributions to debt, and (3) issuances/distributions to equity.
Richardson, S A, Dechow, P M, Sloan, R
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Earnings and the principal components of job performance
Economics Letters, 1988Abstract Unlike earlier studies of the relationship between earnings and job performance, our study treats the latter as a multidimensional variable. We extract two principal components. We find that only the positive aspect of job commitment has a significant impact on earnings.
Kiong-Hock Lee, Shyamala Nagaraj
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Estimating earnings trend using unobserved components framework
Economics Letters, 2009Regressions for predicting long-term stock returns often use moving averages of earnings to proxy for unobserved future earnings. We show that the earnings trend can be directly estimated using unobserved components models. Valuation ratios based on the estimated trends improve the fit of stock return predictive regressions.
Arabinda Basistha, Alexander Kurov
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The Accounting Review, 2000
This paper provides evidence that managers strategically select the prior-period earnings amount that is used as a benchmark to evaluate current-period earnings in quarterly earnings announcements. Managers are more likely to separately announce a prior-period gain from the sale of property, plant, and equipment (PPE) than a loss.
Catherine M. Schrand, Beverly R. Walther
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This paper provides evidence that managers strategically select the prior-period earnings amount that is used as a benchmark to evaluate current-period earnings in quarterly earnings announcements. Managers are more likely to separately announce a prior-period gain from the sale of property, plant, and equipment (PPE) than a loss.
Catherine M. Schrand, Beverly R. Walther
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Discussion of the Information Contained in the Components of Earnings
Journal of Accounting Research, 1986The conference discussion of "The Information Contained in the Components of Earnings" by Robert Lipe concentrated on the following general topics: (1) contextual use of "persistence," (2) selection of earnings components, (3) explanation of results, and (4) future research.
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The Accounting Review, 1992
Abstract This research examines the information content of the bank earnings components entitled "Securities Transactions Gains and Losses" (STGL). STGL reflect the accounting gain or loss that arises when a bank sells an investment security at a price different from the book value. Institutional as well as anecdotal evidence suggests
Terry D. Warfield, Thomas J. Linsmeier
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Abstract This research examines the information content of the bank earnings components entitled "Securities Transactions Gains and Losses" (STGL). STGL reflect the accounting gain or loss that arises when a bank sells an investment security at a price different from the book value. Institutional as well as anecdotal evidence suggests
Terry D. Warfield, Thomas J. Linsmeier
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Identifying Transitory Components of Earnings
SSRN Electronic Journal, 2022Jesse Gardner +2 more
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