Results 251 to 260 of about 6,553 (303)

How economic implications of gender gaps in employment affect global health equity. [PDF]

Bull World Health Organ
McIsaac M, Knaul FM.
europepmc   +1 more source

Synaptic histamine shapes the neurocomputational dynamics of human learning

Colwell MJ, van Uum F, Cowen PJ, Martens M, Browning M, Barron H, Harmer CJ, Murphy S.   +7 more
europepmc   +1 more source

Earnings Decomposition and the Persistence of Earnings

Accounting Research Journal, 2007
Forecasting future period profitability is widely identified as an aim of financial statement analysis, and these forecasts are typically relied upon for the estimation of firm value. To facilitate this, the decomposition of earnings into its components or drivers, is typically advocated.
Stephen Kean, Peter Wells
exaly   +3 more sources

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CEO Turnover and Accounting Earnings: The Role of Earnings Persistence

Management Science, 2021
Although earnings persistence should have a nontrivial impact on chief executive officer (CEO) turnover decisions, prior studies have paid little attention to the role of earnings persistence in CEO turnover decisions. This study examines the effect of earnings persistence on the sensitivity (i.e., the negative relation) of CEO turnover to earnings ...
Inho Suk, Seungwon Lee
exaly   +2 more sources

The effect of real earnings management on the persistence and informativeness of earnings

British Accounting Review, 2019
Abstract: This study investigates the effect of real earnings management on two important aspects of earnings quality: earnings persistence and its informativeness about future cash flows. I focus on real earnings management through the abnormal reduction in discretionary expenditures and investigate how this type of real earnings management affects ...
Valerie Li
exaly   +2 more sources

Earnings persistence and schooling returns

Economics Letters, 2013
Abstract The standard approach to the estimation of schooling returns disregards earnings persistence. Using longitudinal data for Belgian male workers (ECHP, 1994–2001), we show that earnings persistence matters.
ANDINI C
openaire   +3 more sources

Earnings persistence and the value premium [PDF]

, 2014
For many years, academics have argued that firms with high book-to-market ratios yield higher returns than firms with low book-to-market ratios (i.e. the value premium). While there is agreement that a book- to-market based value strategy produces superior returns, academics have neglected to research whether the value premium is a function of other rm
Reibel, Andres
openaire   +3 more sources

Current earnings, persistence and schooling returns

Journal of Economic Studies, 2023
PurposeThe aim is to study the impact of schooling on between-groups wage inequality beyond the lens of the standard approach in the literature.Design/methodology/approachSimple econometric theory is used to make the main point of the paper. Supporting empirical evidence is also presented.FindingsDisregarding the persistence of current earnings implies
Corrado Andini, José Eusébio Santos
openaire   +2 more sources

Earnings Innovations, Earnings Persistence, and Stock Returns

The Journal of Business, 1987
This study designs and implements new tests of the information contained in accounting earnings. The authors examine whether the magnitude of the effect of unexpected earnings on stock returns is (positively) correlated with the presen t value of revisions in expected future earnings derived from a univa riate time-series model.
Kormendi, Roger, Lipe, Robert
openaire   +1 more source