Results 31 to 40 of about 3,036 (166)
Narrative tone and earnings persistence
Journal of International Accounting, Auditing and Taxation, 2023 Data availability: All data used in this study are publicly available from the sources identified in the paper. This study contributes to the accounting literature on the intersection between earnings quality and the linguistic features of firms’ financial disclosures.
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Individual Earnings Mobility and the Persistence of Earnings Inequalities in Australia [PDF]
Economic Record, 2014 This paper assesses earnings mobility among workers in Australia between 2001/2 and 2008/9 using HILDA household panel data. We examine the pattern of individuals' earnings growth and explore the importance of mobility as an equaliser of longer‐term earnings.
Gregg Paul +2 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
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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
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VOLUNTARY DISCLOSURE, EARNINGS RESPONSE COEFFICIENT AND EARNINGS PERSISTENCE
Jurnal Reviu Akuntansi dan Keuangan, 2020 One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, include good earnings quality.
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Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [PDF]
مجله دانش حسابداری, 2011 Following Sloan (1996), numerous studies document that the accrual component of earnings is less persistent than the cash flow component of earnings.
Javad Rezazadeh +2 more
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Accounting Analysis Journal, 2020 This study aims to examine the effect of investment opportunity set, company characteristics and board of commissioners on earnings quality with intervening variable earnings persistence.
Hidayatul Khasanah, Muhammad Khafid
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Earnings Persistence In Affecting Stock’s Prices Of Malaysia And Indonesia Manufacturing Companies
IJEBD (International Journal of Entrepreneurship and Business Development), 2021 The users of financial reports usually use the information of current earnings to predict future earning so that quality earnings are earnings that can reflect the continuity of earning in the future..
nuraini rokhmania +1 more
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Revista de Contabilidade e Organizações, 2015 This paper analyses the market reaction to earnings innovations under a high interest rate condition and different time-series assumptions for reported earnings.
Renê Coppe Pimentel, Iran Siqueira Lima
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