Results 21 to 30 of about 279,485 (300)
Analytical Review of Separation of Operating Cash Flow and Accruals on the Ability to Predict Future Cash flows and Profits [PDF]
راهبرد مدیریت مالی, 2014 The aim of this research is to specify the characteristics of normal and abnormal cash flows in conjunction with normal and abnormal accruals in predicting future cash flows and earnings, and they are used to analyze the quality of earnings. Each of cash
Mohammad Ali Aghaei +2 more
doaj +1 more source
Cihan University-Erbil Journal of Humanities and Social Sciences, 2022 This paper aims to verify the impact of applying balanced scorecard on earnings quality controlled by Firm (Bank) size of banks listed on Palestine Exchange during the 2011–2019 period.
Abdulnaser I. Nour +3 more
doaj +1 more source
Detecting Earnings Management through Empirical Earnings Distributions [PDF]
پژوهشهای تجربی حسابداری, 2016 This paper, examines the difference between empirical and expected frequency distribution of a sample consisting 3394 observations of earnings, and investigates whether earnings are managed to avoid earning decreases and losses.
Mehdi Moradi +2 more
doaj +1 more source
Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [PDF]
مجله دانش حسابداری, 2012 In this paper, we examine the effect of accounting conservatism on earnings persistence and pricing multiple on earnings. One of the most obvious factors, among those that cause accounting earnings to reverse over time, is accounting conservatism.
Mohammad Hossein Ghaemi +2 more
doaj +1 more source
Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2016 In this paper, headline earnings reporting and it’s value relevance components have been studied, using data from companies listed in the Tehran Stock Exchange (TSE).
Mehdi Baharmoghadam +1 more
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2022 The earnings response coefficient (ERC) measures the magnitude of a stock’s abnormal return in response to the abnormal earnings components (unexpected earnings) reported by the company that issued the stock.
Eny Kusumawati +2 more
doaj +1 more source
The Effects of Cost of Capital on the Relationship Between Earnings and Stock Returns [PDF]
مطالعات تجربی حسابداری مالی, 2012 Because the accounting profit computation does not consider the cost of capital, it has always been criticized. One of the proxies of accounting earnings that recently were taken into consideration by accounting researchers is residual income.
Seyed Abbas Hashemi +2 more
doaj
The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]
, 2005 In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core +1 more source
Advanced Functional Materials, EarlyView.A bimetallic Mn–Ca nanoreactor (MCC) is developed as a non‐nucleotide STING nanoagonist for cancer metalloimmunotherapy. MCC induces Ca2+ overload and hydroxyl radical generation, resulting in mitochondrial damage and mtDNA release. The released mtDNA cooperates with Mn2+ to robustly activate cGAS–STING signaling.
Xin Wang Mo +7 more
wiley +1 more source