Results 11 to 20 of about 113,619 (303)
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
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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
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
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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
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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
doaj +1 more source
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
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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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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Intergenerational income mobility. Access to top jobs, the low-pay no-pay cycle and the role of education in a common framework [PDF]
, 2018 Studies of intergenerational mobility have typically focused on estimating the average persistence across generations. Here, we use the relatively new unconditional quantile regression technique to consider how intergenerational persistence varies ...
Gregg, Paul +2 more
core +2 more sources