Results 1 to 10 of about 3,167 (163)
The difference in the persistent of the industry’s earnings and firm-specific earnings [PDF]
مجله دانش حسابداری, 2017 Management in line with achieving persistent earnings tries to remove periodical fluctuations of earnings and attempts to present an appropriate picture of the performance of the firm.
Gholamreza Kordestani (Ph.D) +2 more
doaj +2 more sources
Narrative tone and earnings persistence
Journal of International Accounting, Auditing and Taxation, 2023 Data availability: All data used in this study are publicly available from the sources identified in the paper.
exaly +4 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
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 +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
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
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
Individual Earnings Mobility and the Persistence of Earnings Inequalities in Australia [PDF]
Economic Record, 2014 This paper assesses earnings mobility among workers in Australia between 2001/2 and 2008/9 using HILDA household panel data. We examine the pattern of individuals' earnings growth and explore the importance of mobility as an equaliser of longer‐term earnings.
Gregg Paul +2 more
openaire +2 more sources