Results 61 to 70 of about 2,968,013 (289)
Earnings Quality and Stock Returns. [PDF]
بررسیهای حسابداری و حسابرسی, 2008 In this article we investigated the role of accruals in interpreting earnings quality in Tehran Stock Exchange (TSE), and the relation between earnings quality based on accruals and it's components with normal and abnormal returns By using data from TSE
محمد حسین قائمی +2 more
doaj
Earning on Response Coefficient in Automobile and Go Public Companies
Shirkah, 2017 This study aims to analyze factors that influence earnings response coefficients (ERC), simultaneously and partially, composed of leverage, the systematic risk (beta), growth opportunities (market to book value ratio), and the size of the firm (firm size)
Lisdawati Arifin
doaj +1 more source
The Reliability and Relevance of Earnings Components Forecasting
, 2009 測準確度，而攸關性探討預測資訊發佈時市場之反應。本研究分析盈餘組成份子 之相對可靠性與攸關性後，再將樣本依可靠性分群，觀察可靠性高低是否會影響 盈餘及其組成份子之攸關性。在可靠性方面之實證結果顯示，盈餘組成份子預測 數字可靠性不同，最高為營業收入，最低為稅後盈餘；在攸關性方面之結果顯示， 僅分析稅後盈餘預測數字時，稅後盈餘係具有攸關性；但加入其他盈餘組成份子 同時分析時，則只有營業淨利具有攸關性。此外，可靠性不同。This paper studies the reliability and ...
葉金成; Yeh, Chih-chen; 童琇曲; Tung, Hsiu-chu
core
The Effect of SNAP Purchasing Power on Diet Quality
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The Supplemental Nutrition Assistance Program (SNAP) benefits millions of eligible low‐income Americans by increasing access to food, helping to reduce food insecurity. Previous studies have documented that the geographical variation in local food prices leads to significant differences in SNAP's purchasing power.
Farah Khan, Augustine Denteh
wiley +1 more source
Dynamic Aspects of Earnings Mobility [PDF]
This paper proposes an econometric methodology to deal with life cycle earnings and mobility among discrete earnings classes. First, we use panel data on male log earnings to estimate an earnings function with permanent and serially correlated transitory
Lee A. Lillard, Robert J. Willis
core
Extension Economists: Valued in Mission, Penalized in Practice
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT As the public engagement arm of the land‐grant mission, we argue that Extension faculty in US agricultural economics departments face an identity crossroads as they struggle for institutional support. Specifically, we argue that Extension economists function as boundary‐spanning professionals within academic structures that often devalue ...
Trey Malone +5 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
Finance, Accounting and Business Analysis, 2022 Objective: This paper examines the effect of earnings quality properties on the performance of Johannesburg Stock Exchange (JSE) listed companies.
Nyanine Chuele Fonou Dombeu +3 more
doaj
Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality
JABE (Journal of Accounting and Business Education), 2019 This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool.
Ike Arisanti
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses.
Lydiawati Tandio +2 more
doaj +1 more source