Results 11 to 20 of about 507,119 (201)
Earnings management and loss reversal [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is
Mashoka, Tareq Zaki
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Dividend persistence and earnings management in emerging markets
Revista Contabilidade & Finanças, 2021 We investigate the relationship between dividend persistence and earnings management, considering the levels of economic performance and risk in emerging countries.
Orleans Silva Martins +2 more
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Persistence and Predictive Ability of Earnings: Evidence from France and the UK
Economics and Business, 2021 The persistence and predictive ability are extensively requested as desirable attributes of earnings quality in the literature. The paper aims at investigating the persistence and predictive ability of earnings in French and UK companies.
Kimouche Bilal
doaj +1 more source
Earnings Decomposition, Value Relevance and Predictability [PDF]
Iranian Journal of Finance, 2021 Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility.
Sasan Babaie
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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
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Bank competition, earnings management and profit persistence [PDF]
, 2018 This thesis examines the impact of competition and earnings management on bank earnings persistence by exploiting natural experiments (IBBEA and SOX).
Jiang, Yuxiang
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Earnings persistence determinants in Indonesia’s consumer goods companies
Jurnal Akuntansi dan Auditing Indonesia, 2023 This study aims to investigate the effect of various financial factors that affect the consumer product sectors in the Indonesia Stock Exchange earnings persistence.
Hanum Paramaratri +2 more
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Jurnal Dinamika Akuntansi, 2019 Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence.
Jacobus Widiatmoko, MG. Kentris Indarti
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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 +1 more source
Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [PDF]
مجله دانش حسابداری, 2020 Objective: The purpose of this research was to investigate the role of management earnings forecast errors in stock market efficiency with emphasis on operation earnings and their components in the Tehran Stock Exchange from 2009 to 2017.
Shamsi Vahedi, Saeed Ali ahmadi (Ph.D)
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