Results 11 to 20 of about 6,553 (303)
Earnings Persistence and Abnormal Audit Fees
Discrete Dynamics in Nature and Society, 2022 This study discusses the impact of earnings persistence on abnormal audit fees and explores the mechanism between earnings persistence and abnormal audit fees.
Xiaohui Zhou +3 more
doaj +2 more sources
Persistence of quarterly earnings: an empirical investigation in Brazil
BBR: Brazilian Business Review, 2012 The aim of this paper is to estimate and analyze quarterly earnings persistence. In addition, we explore if earnings persistence varies across firms based on size and corporate governance standards.
Renê Coppe Pimentel +1 more
doaj +2 more sources
THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY
Review of Applied Accounting Research (RAAR), 2021 This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that
Yoga Joko Sasongko +3 more
openaire +1 more source
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
Determinants of earnings quality: The role of managerial ownership
Akuntansi dan Teknologi Informasi, 2023 This research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable.
Cahya Wahyuningtyas, Taufikur Rahman
doaj +1 more source
DETERMINANTS OF EARNING PERSISTENCE
ACCRUALS (Accounting Research Journal of Sutaatmadja), 2020 This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method.
Trisandi Eka Putri +2 more
openaire +2 more sources
The moderating effect of intellectual capital on the relationship between board of directors’ characteristics and earnings persistence [PDF]
New Applied Studies in Management, Economics & AccountingThe primary purpose of this study was to investigate the moderating role of intellectual capital in the relationship between board of directors’ characteristics and earnings persistence among companies listed on the Tehran Stock Exchange.
Ghasem Ghasemi
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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