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Conditional Persistence of Earnings Components and Accounting Anomalies
SSRN Electronic Journal, 2012We 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 to the post-earnings-announcement drift, the post-revenue ...
Eli Amir, Itay Kama
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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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Accounting & Finance, 2013
Non-generally accepted accounting principles (non-GAAP) earnings reporting has been linked with both informative and strategic incentives. We seek to disentangle these conflicting effects by examining the association between non-GAAP earnings disclosure and transitory items in GAAP earnings, conditional on managers' reporting incentives.
Young-Soo Choi, Steven Young
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Non-generally accepted accounting principles (non-GAAP) earnings reporting has been linked with both informative and strategic incentives. We seek to disentangle these conflicting effects by examining the association between non-GAAP earnings disclosure and transitory items in GAAP earnings, conditional on managers' reporting incentives.
Young-Soo Choi, Steven Young
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Voluntary disclosure and the pricing of earnings components
Journal of Behavioral and Experimental Finance, 2018Abstract 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.
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The Impact of CETA Programs on Components of Participants' Earnings
Industrial and Labor Relations Review, 1987This paper provides the first estimates of the net impact of CETA participation on the components of CETA participants' post-program earnings. Employing a sample of 1975 CETA enrollees and comparison groups drawn from the March 1978 CPS using a nearest-neighbor matching technique, the authors estimate statistically significant negative effects on men ...
Katherine P. Dickinson +2 more
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Identifying Transitory Components of Earnings
SSRN Electronic Journal, 2022Jesse Gardner +2 more
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Relations Among Components of Accruals Under Earnings Management
SSRN Electronic Journal, 1998A dynamic steady-state model of financial reporting subject to ongoing earnings management strategies is presented. I show that, even in the absence of researcher measurement error, discretionary accruals and nondiscretionary accruals are always negatively correlated.
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Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK
Accounting and Business Research, 2011We 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.
Chan, Ann L.-C. +3 more
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Earnings Effects of Different Components of Schooling; Human Capital Versus Screening
The Review of Economics and Statistics, 1994In this paper, the authors divide actual years of schooling into effective years, repeated years, skipped years, inefficient routing years, and dropout years. Estimation of earnings functions reveals that this topology is statistically superior to the usual concepts of either actual or effective years of schooling.
Oosterbeek, H., Groot, W.J.N.
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