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Information Content of Earnings and Earnings Components of Commercial Banks: Impact of SFAS No. 115
Review of Quantitative Finance and Accounting, 2002SFAS 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
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Constraints on Accrual Components of Earnings in Equity Valuation
SSRN Electronic Journal, 2002In 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 +3 more
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CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure
Journal of Accounting, Auditing & Finance, 2023Dirk E Black +2 more
exaly
Earnings prediction with DuPont components and calibration by life cycle
Review of Accounting Studies, 2022Mark Anderson +3 more
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Earnings, retained earnings, and book-to-market in the cross section of expected returns
Journal of Financial Economics, 2020Ray Ball +2 more
exaly
Earnings Announcements, Realized Volatility and its Components
SSRN Electronic Journal, 2019openaire +1 more source
Transitory Earnings Components and the Two Faces of Non-GAAP Earnings Per Share Disclosures
SSRN Electronic Journal, 2012Young-Soo Choi, Steven Young
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