An Investigation of the Predict Ability and Information Content of Incom Statement Components. [PDF]
مجله دانش حسابداری, 2011 The main purpose of this study is to evaluate the ability of components of income statement in predicting of net earnings and stock returns. To achieve this objective change in annual net earnings separated to changes in reported sales, gross profit and ...
Omid Pourheidari, Somayeh Yazdie
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The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2011 This research investigates the relationship between quality of earnings and future stock returns in the selected firms totally, and in the firms in separate categories with various degrees of earnings quality, by choosing the accruals as the ...
Hamid Haghighat, Mehdie Panahi
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Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [PDF]
مجله دانش حسابداری, 2021 Objective: One of the most important accounting information is the earnings and its components, which is probably part of the information for investors' decision making.
Seyyed Rasoul Hosseini, Amin Hajiannejad
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Do share prices fully reflect the information about future earnings in accruals and cash flow?
South African Journal of Business Management, 1999 This article follows the methodology employed by Sloan to evaluate whether share prices fully reflect the information about future earnings contained in the cash flow and accruals components of current earnings.
P. J. Heyns +2 more
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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
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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
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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
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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
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The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
John O'Hanlon +5 more
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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
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