Results 261 to 270 of about 2,968,013 (289)

Components of Earnings and the Structure of Bank Share Prices

Financial Analysts Journal, 1990
(1990). Components of Earnings and the Structure of Bank Share Prices. Financial Analysts Journal: Vol. 46, No. 3, pp. 53-60.
Mary E. Barth, William H. Beaver, Mark A. Wolfson   +2 more
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Stationary Components of Earnings and Stock Prices

2001
I estimate a model for earnings containing a cyclical (stationary) component, in addition to a random walk trend modeled in extant studies, and investigate the extent to which the earnings cycle is capitalized in stock price. I estimate the cyclical component utilizing the Kalman filter.
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The Incremental Information Content of the Accrual and Funds Components of Earnings After Controlling for Earnings.

The Accounting Review, 1987
Abstract ABSTRACT: This study investigates whether the accrual and funds components of earnings have incremental information content beyond earnings itself. The research design is motivated by the insight that earnings and revenues are announced in the Wall Street Journal before the annual report, which contains both accrual and funds
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Legal Consequences of Earnings Components Management

2013
This paper investigates how manipulating different earnings components will affect the likelihood of accounting-related shareholder litigation. Firms can manipulate earnings upward by accelerating revenue recognition, understating expenses, and overstating gains associated with special items.
Ibrahim, Salma, Xu, Li, Kalchev, Georgi, Deal, Candice Linette   +3 more
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Earnings announcements and the components of the bid‐ask spread

Journal of Economic Studies, 2013
PurposeThe purpose of this paper is to investigate the impact of the components of the bid‐ask spread around earnings announcements on the London Stock Exchange using intraday data obtained from the ICV Marketeye database. The paper finds that the information asymmetry cost component significantly increases around the earnings announcements, while the ...
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Constraints on Accrual Components of Earnings in Equity Valuation

2002
In this study, we extend the findings of Barth, Beaver, Hand, and Landsman (1999) by providing empirical evidence that for three levels of disaggregated earnings, (1) the structure provided by the Feltham-Ohlson model aids in predicting equity market values, and (2) forecasting of equity market values based on firms partitioned into industry groupings ...
Mary E. Barth, William H. Beaver, John R. M. Hand, Wayne R. Landsman   +3 more
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On the relevance of earnings components: valuation and forecasting links [PDF]

, 2000
In this paper we analyze the links between the informational relevance of earnings components for valuation and for forecasting abnormal earnings. We show that forecasting irrelevance implies valuation irrelevance. However, except in the case where aggregate earnings is the sufficient earnings construct for valuation and forecasting, valuation ...
Wang, P, Pope, P F
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Earnings prediction with DuPont components and calibration by life cycle

Review of Accounting Studies, 2022
Mark Anderson, Soonchul Hyun, Volkan Muslu, Dongning Yu   +3 more
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The persistence of earnings and earnings components: Evidence from Algerian companies (2006-2017)

2022
This paper aims to explore whether earnings and earnings components (cash flows and accounting accruals) of Algerian companies are persistent and whether earnings components have different levels of persistence. The research design was based on Sloan’s (1996) model, using a panel data of 20 Algerian companies for the period 2006-2017.
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CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure

Journal of Accounting, Auditing & Finance, 2023
Ervin Black, Theodore E. Christensen, Dirk Black   +2 more
exaly