Results 31 to 40 of about 6,553 (303)

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  

The effect of sustainability reporting on corporate value with earnings quality as mediating variable

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

The Determinant Factors of Earnings Persistence

Jambura Equilibrium Journal, 2022
The purpose of this research is to provide empirical evidence about the effect of operating cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on earnings persistence. The company used in this research is manufacturing company listed in Indonesia Stock Exchange (IDX) from 2016 until 2020.
Mia Oktavia, Yulius Kurnia Susanto
openaire   +2 more sources

Earnings persistence in Brazilian football clubs

Revista Contemporânea de Contabilidade
This 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, Sara Meurer, Marcelo Botelho da Costa Moraes   +2 more
doaj   +1 more source

The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence

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, Kusmuriyanto Kusmuriyanto   +1 more
doaj   +1 more source

Earnings Persistence: The Effect of Book Tax Differences, Tax Retention Rate, and Deferred Tax Expense

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
The prediction of the future sustainability of profits can be shown by persistent profits, namely profits that tend not to fluctuate. The importance of earnings persistence, is because investors will be increasingly able to predict future profits if the ...
Muhammad Fuad, Jessica Natalia Jaori, Prima Apriwenni, Sylvia Sari Rosalina, Erna Sari   +4 more
doaj   +1 more source

Earnings Persistence, Systematic Risk, Audit Quality, and Earnings Response Coefficient

, 2021
This study aimed to determine the influence of earnings persistence, systematic risk, and audit quality on earnings response coefficient. The samples of this study were from plantation sub-sector companies.
Ticoalu, Nadya Yohane, Panggabean, Rosinta Ria   +1 more
core   +1 more source

Does Long‐Term Lower Extremity Strength Training in Adults With Knee Osteoarthritis and Varus Alignment Reduce Knee Joint Loading During Gait?

Arthritis Care &Research, EarlyView.
Objective We examined whether 18 months of strength training in individuals with knee varus alignment and medial tibiofemoral osteoarthritis (OA) reduced knee joint loads during walking compared to an attention control group. Methods This study was a secondary analysis of a randomized clinical trial that compared the effects of strength training to a ...
Stephen P. Messier, Matthew N. Vigliotti, Paige E. Rice, Brian Pietrosimone, Shannon L. Mihalko, Edward H. Ip, Richard F. Loeser, David J. Hunter, Ali Guermazi, Ryan Hill, Santiago Saldana, Kim L. Bennell, Paul DeVita   +12 more
wiley   +1 more source

IOS, Company Characteristics and Board of Commissioners’s Effect on Earnings Quality with Intervening Variable Earnings Persistence

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
doaj   +1 more source

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, Mohammad Rahimpour, Mahmood Nasiri   +2 more
doaj   +1 more source