Results 41 to 50 of about 3,036 (166)
Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [PDF]
مطالعات تجربی حسابداری مالی, 2010 In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced.
H. Kazemi, M. Toreini
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Business: Theory and Practice, 2016 Timely recognition of losses and expenses compared to revenues and increased values precipitates future expenses to match with current revenues. Thus, timely recognition of losses acts to reduce the persistence of earnings. However, it is expected that a
Gholamreza Kordestani +3 more
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ANALISIS FAKTOR YANG MEMPENGARUHI BOOK TAX GAP DAN PENGARUHNYA TERHADAP PERSISTENSI LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 The aim of this study is to examine the factors affecting book tax gap and analyze the effects of book tax gap for the persistence of earnings using a panel data set of manufacturing company in Indonesia over the period 2001-2007. The key result suggests
Aulia Eka Persada, Dwi Martani
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Can Audit Quality Predict Earnings Persistence?
Asian Academy of Management Journal, 2023 Research on the impact of audit quality on earnings persistence is of interest to managers, investors, and researchers. However, the results have been inconsistent. Therefore, this study was undertaken to examine the link between audit quality and earnings persistence with audit firm size as a measure of audit quality. Quantitative analysis was adopted
null Nguyen Vinh Khuong +2 more
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Persistence of quarterly earnings: an empirical investigation in Brazil
BBR: Brazilian Business Review, 2012 The aim of this paper is to estimate and analyze quarterly earnings persistence. In addition, we explore if earnings persistence varies across firms based on size and corporate governance standards.
Renê Coppe Pimentel +1 more
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The role of earnings persistence in valuation accuracy and the time horizon [PDF]
RAE: Revista de Administração de Empresas, 2016 Based on the assumption that earnings persistence has implications for both financial analysis and compensation contracts, the aim of this paper is to investigate the role of earnings persistence assuming that (i) more persistent earnings are likely to ...
Renê Coppe Pimentel +1 more
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Accrual Quality, Earning Persistence and the Cost of Equity Capital [PDF]
مجله توسعه و سرمایه, 2011 At this study affect of Accrual Quality and Earnings Persistence on cost of equity capital have been studied.The main purpose of this study is to investigate the relation between the cost of equity capital and two attributes of earnings: Accrual Quality
Seyed Hossein Alavi Tabari, Ph.D +2 more
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Earnings Management and Different Tax Book To Explain Earnings Persistency
E-Jurnal Akuntansi, 2020 The study aims to test the direct and indirect effects of earnings management on earnings persistence through different tax books. Opportunistic earnings management results can reduce persistence of accruals. A decrease in accrual persistence will reduce earnings persistence. Different book tax variable was added as an alternative explanation. Earnings
I Gusti Ayu Eka Damayanthi +1 more
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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. The samples were taken from publicly listed plantation companies on the Indonesia Stock Exchange and Bursa Malaysia in 2013 2017.
Ticoalu, Nadya Yohane +1 more
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Earnings Attributes and Cost of Equity [PDF]
تحقیقات مالی, 2013 Some of inherent limitations of accrual accounting make the actual earnings and accounting earnings different. So assessment of reported earnings quality has allocated extensive bulk of accounting studies to itself.
Gholamreza Kordestani, Siyamak Tayefeh
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