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Education and persistence of earnings shocks
Economics Letters, 2020zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Dal Bianco, Chiara, Maura, Francesco
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Do Audit Opinions Affect Earnings Persistence?
Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture, 2022In the professional literature, the largest number of studies focus on examining and analyzing the content of auditors’ reports and their impact on the quality of financial statements, while a smaller number of authors examine the impact of audit opinions on earnings persistence.
Jovana Stojanović, Milica Đorđević
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Do audit opinions reflect earnings persistence?
Managerial Auditing Journal, 2015Purpose – The purpose of this paper is to examine the association between audit opinion and earnings persistence of listed companies in Thailand from 2004 to 2008. Design/methodology/approach – We use archival data and hand collected data in regression analysis ...
Thanyaluk Vichitsarawong +1 more
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Auditors’ quality, footnotes, and earnings persistence
Managerial Finance, 2019Purpose The purpose of this paper is to investigate the role of auditors in financial statement readability. Using a simple proxy for financial statement obfuscation (number of footnotes), the authors examine the relationship between auditor quality, financial statement readability and earnings persistence.
Mohammad A. Karim, Sayan Sarkar
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Debiasing earnings persistence estimates
Review of Accounting Studies, 2023Brian Rountree +3 more
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Do Benevolent Directors Influence Corporate Earnings Persistence?
Pacific Accounting ReviewPurpose This study aims to examine whether Benevolent directors on the board influence corporate earnings quality (EQ). The authors further investigate the roles of chief executive officer (CEO) benevolence, gender and corporate governance mechanisms in the association between board benevolence and EQ.
Ashesha Paveena Weerasinghe +1 more
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Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients
Abacus, 2002One of the major themes of capital markets accounting research concerns mapping the relation between accounting earnings and security returns. There is still not agreement on the functional form of this relation. The models analysed here are those where: the level of earnings alone, the change in earnings alone, or both, scaled by price, are used as ...
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Discussion of “Annual report readability, current earnings, and earnings persistence”
Journal of Accounting and Economics, 2008Abstract Li [2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, this issue, doi:10.1016/j.jacceco.2008.02.003] finds that firms with losses, or with transient income, write annual reports with long sentences and big words.
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Dividend Changes, Persistence of Earnings, and Post-Earnings-Announcement Drift*
SSRN Electronic Journal, 2004This study investigates whether dividend announcements made concurrent with earnings announcements help to determine persistence levels in earnings and whether the market incorporates this information when pricing stocks. I find that contemporaneous dividend announcements signal different persistence levels in earnings and that variations in the ...
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