Results 31 to 40 of about 14,749 (306)
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
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
openaire +3 more sources
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
Arthritis Care &Research, EarlyView.Objective Frailty occurs prematurely in rheumatoid arthritis (RA) and is associated with poor health outcomes. We compared the performance of four frailty instruments, including a pragmatic alternative measure using chair sit‐to‐stand (STS), and evaluated their abilities to predict poor health outcomes.
Kylie E. Riggles +14 more
wiley +1 more source
Ekonomski Vjesnik, 2020 The main objective of the current study is to evaluate the relationship between earnings, its components and earnings valuation and, at the same time, to assess the impact of audit quality on these variables of companies listed on the Tehran Stock ...
Mahdi Salehi, Mahmoud Lari Dashtbayaz
doaj
PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES
Jurnal Akuntansi Kontemporer, 2020 Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value.
Grace Setiyani Tjandra +2 more
doaj +1 more source
Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2012 This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted
Mehdi Bahar Moghaddam, Ali kouhi
doaj +1 more source
Arthritis Care &Research, EarlyView.Objective We examined whether 18 months of strength training in individuals with knee varus alignment and medial tibiofemoral osteoarthritis (OA) reduced knee joint loads during walking compared to an attention control group. Methods This study was a secondary analysis of a randomized clinical trial that compared the effects of strength training to a ...
Stephen P. Messier +12 more
wiley +1 more source
PENGGUNAAN KOMPONEN PEMBENTUK PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study is intended to investigate whether the components that constitute deferred tax expense can be a better detector of earnings management activity in Indonesian capital market. There is a possibility that not all information contained in deferred
Irreza Irreza, Yulianti Yulianti
doaj +1 more source