Results 271 to 280 of about 6,553 (303)

Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients

Abacus, 2002
One 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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The persistence of earnings and earnings components after the adoption of IFRS

Managerial Finance, 2010
PurposeThis paper seeks to examine the persistence of earnings and earnings components after the adoption of International Financial Reporting Standards (IFRS).Design/methodology/approachThe study analyses two years before and two years after the adoption of IFRS in order to examine whether the adoption of IFRS materially affects the persistence, as ...
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Advisory Board and Earnings Persistence

SSRN Electronic Journal, 2014
We examine the relationship between the board of directors and earnings persistence. We define the advisory role of board members as providing strategic counsel to top management. We argue that strategic counseling provided by the board helps create and sustain growth, which, in turn, translates into more persistent earnings.
Pei-Hui Hsu, Xuesong Hu
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Internal control and earnings persistence

2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 2012
In this paper, based on the data from non-financial A-share companies listed in Shenzhen and Shanghai Stock Exchange from 2007 to 2010, we assess how internal control quality and changes in internal control quality affect earnings persistence. We argue that internal control quality is positively related to the earnings persistence and the persistence ...
null Zhiping Zhang, null Guangxin Fu
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Executive Compensation and Earnings Persistence

Journal of Business Ethics, 2004
Governing boards utilize executive compensation contracts in an attempt to align executive actions with corporate goals. The objective is to ensure that executive performance provides value to the organization in terms of successful outcomes. A key performance criteria typically specified in CEO compensation contracts is earnings targets.
Allan S. Ashley, Simon S. M. Yang
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Multinationality as a determinant of earnings persistence

Managerial Finance, 2002
Summarizes previous research on the links between multinationality and earnings persistence and presents a study which applies the autoregressive, integrated, moving‐average time series model to 1990‐1999 data on the largest US multinationals. Explains the methodology and presents the results, which show a negative relationship between the level of ...
Ahmed Riahi‐Belkaoui, Fouad K. Alnajjar   +1 more
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Tax planning and earnings management: their impact on earnings persistence

Journal of Applied Accounting Research
PurposeThis study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.Design/methodology/approachIn this study, tax planning refers to corporate strategies aimed at minimizing taxes, while earnings management involves manipulating reported ...
Yong Chen, Flora Niu, Tao Zeng
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Earnings persistence

Journal of Accounting and Economics, 2009
Richard Frankel, Lubomir Litov
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Does earnings management affect earnings persistence?

2005
This study examines the reliability of reported earnings in Australian ASX listed companies for the years 2002, 2003 and 2004 by looking at a specific indicator of earnings management, the Book-Tax Difference. This study proposes that earnings persistence is influenced by the magnitude of the Book-Tax Difference present within firms.
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Discussion of “Annual report readability, current earnings, and earnings persistence”

Journal of Accounting and Economics, 2008
Abstract 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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