Results 21 to 30 of about 113,619 (303)
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
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Sriwijaya International Journal of Dynamic Economics and Business, 2020 Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX).
Douglas Douglas +2 more
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Keberlanjutan, 2018 This study aims to determine the effect of book tax differences and cash flow on earnings persistence. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2010-2015.
Dian Ariyani, Rosita Wulandari
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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Jurnal Akuntansi, 2023 This research aims to give empirical evidence of the impact of independent corporate governance organ's busyness on earnings quality and market mispricing. This research utilized a sample of non-financial firms.
Oktavia +4 more
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The Study & Explanation of Earnings Quality with Balance Sheet Approach [PDF]
مطالعات تجربی حسابداری مالی, 2010 This paper investigates earnings quality with a balance sheet approach. Earnings quality has various definitions. One of them is Earnings persistence. It means that the company has more ability for maintaining current earnings.
M. Azimi Yancheshmeh
doaj
Apakah Manajemen Laba dilakukan untuk Tax Planning atau untuk Menjadikan Laba Lebih Persisten?
Journal of Management and Business Review, 2021 This study aims to examine how the company's earnings management affects the amount of tax and earnings persistence, especially in the transportation business in Indonesia. This research is important because the Financial Accounting Standards Guidelines (
Martdian Ratna Sari +1 more
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Earnings persistence in Brazilian football clubs
Revista Contemporânea de ContabilidadeThis paper examines the earnings quality of Brazilian football clubs, focusing on earnings persistence, its relationship with club size, and the persistence of accruals and cash flow. Based on the 2020 ranking by the Brazilian Football Confederation, the
Fábio Minatto +2 more
doaj +1 more source
Accounting Analysis Journal, 2019 The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence.
Catur Sari Maqfiroh +1 more
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Manajemen dan Bisnis, 2022 The purpose of this research was to examine the effect of sustainability reporting economic, environment, and social aspect on corporate value mediated by earnings persistence, and earnings timeliness.
Paulus Tangke, Suwandi Ng, Ardi Wongso
doaj +1 more source