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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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Post earnings announcement drift and stock liquidity in the US, the UK and French equity markets [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This thesis aims to investigate the influence of earnings news on stock liquidity and the relationship between information asymmetry cost component and Post
Nguyen, Ngoc Dung
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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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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
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Analysts’ use of earnings components in predicting future earnings [PDF]
, 2009 textThis dissertation examines the general research issue of whether the components of earnings are informative and specifically 1) how analysts consider earnings components when predicting future earnings and 2) whether the information content in, and ...
Bratten, Brian Michael
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Decomposing Trends in Inequality in Earnings into Forecastable and Uncertain Components [PDF]
Journal of Labor Economics, 2016 A substantial empirical literature documents the rise in wage inequality in the American economy. It is silent on whether the increase in inequality is due to components of earnings that are predictable by agents or whether it is due to greater uncertainty facing them.
Cunha, Flávio, Heckman, James
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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
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