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Earnings management, board of directors, and earnings persistence: Indonesian evidence
Jurnal Akuntansi dan Auditing Indonesia, 2022 This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence.
Wing Wahyu Winarno +3 more
doaj +3 more sources
Accounting Conservatism, Earnings Persistence and Earnings Distribution [PDF]
بررسیهای حسابداری و حسابرسی, 2009 In this paper, we examine the effect of accounting conservatism on earnings persistence and earnings distribution. This survey uses non-operating accruals and adjusted market to book ratio as a proxies for accounting conservatism.
Bita Mashayekhi +2 more
doaj +1 more source
Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [PDF]
مجله دانش حسابداری, 2020 Objective: The purpose of this study is to examine the incremental usefulness of firm-specific differential persistence of earnings components on abnormal excess returns.
Noushin Ahmadi +2 more
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2022 Due to a lack of development, Indonesia’s border areas are often undeveloped. This research aims to determine the impact of CSR disclosure, earnings persistence, earnings growth, and business size as factors influencing earnings management in LQ45 ...
Erma Setiawati +2 more
doaj +1 more source
The persistence of earnings per share [PDF]
Review of Quantitative Finance and Accounting, 2007 The persistence of innovations to accounting earnings per share, EPS, has important implications for equity valuation, yet it remains a largely neglected subject. This paper employs various empirical tests in order to measure the persistence of shocks to EPS for the S&P 500 index.
Luis A. Gil-Alana, Rolando Pelaez
openaire +2 more sources
PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA
Jurnal Akuntansi Kontemporer, 2020 Earnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time.
Linda Ernawati, Lodovicus Lasdi
doaj +1 more source
Journal of Business Economics and Management, 2022 This study examines the implications of sustainable management for the persistence of earnings and earnings components. This study also analyzes whether sustainable management influences investors’ assessments of earnings persistence.
Hee Young Ma, Ji Yeon Yoo
doaj +1 more source
Do Taxes Still Affect Earning Persistence?
Administrative Sciences, 2023 While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information.
Ângela Pereira +3 more
openaire +3 more sources
The Incremental Effect of earnings Components’ Volatility and their Persistence on Earnings Predictability [PDF]
Journal of Asset Management and Financing, 2018 The result of prior research shows that if the volatility of earnings increases and their persistence decreases, past earnings aren’t good predictors of future earnings.
Hossein Etemadi +3 more
doaj +1 more source
EARNINGS QUALITY: COMBINED EFFECT OF THEIR ATTRIBUTES
Faces: Revista de Administração, 2020 Financial reports are a relevant source of information for investors and other capital market actors. This article aims to analyze Earnings Persistence and Earnings Management as attributes of the quality of financial information.
Elizeu Maria Junior +4 more
doaj +1 more source