Results 281 to 290 of about 14,749 (306)
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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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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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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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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 +2 more
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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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Tax Aggressiveness and Earnings Persistence and Its Components
SSRN Electronic Journal, 2019The objective of this research is to analyze if companies with higher tax aggressiveness have different levels of earnings persistence components, specifically: i) book-tax differences and ii) tax profit. The study period was from 2010 to 2016, involving Brazilian companies listed on B3.
Ederaldo Lima +2 more
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Identifying Transitory Components of Earnings
SSRN Electronic Journal, 2022Jesse Gardner +2 more
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Legal Consequences of Earnings Components Management
2013This 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 +3 more
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Earnings announcements and the components of the bid‐ask spread
Journal of Economic Studies, 2013PurposeThe 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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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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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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