Results 81 to 90 of about 6,553 (303)
Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia
Jurnal Akuntansi: Kajian Ilmiah AkuntansiCompanies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash
Hendro Lukman, Phebe Callista
doaj +1 more source
Can Mutual Fund Managers Pick Stocks? Evidence from the Trades Prior to Earnings Announcements [PDF]
We test whether fund managers have stock-picking skill by comparing their holdings and trades prior to earnings announcements with the returns realized at those events.
Jessica A. Wachter +3 more
core
The role of working capital accruals on earnings quality and stock returns
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
core +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT In this paper, we trace the journey to create the Strong Roots for our Futures Program, a government program to resource and support Traditional Owners to undertake a range of activities in areas where no state recognition existed. We provide a background to state recognition in Victoria before considering the program design, leading to an ...
Nell Reidy +2 more
wiley +1 more source
Determinants of winning and losing persistence in the Polish banking sector [PDF]
The article explores the reasons for winning and losing persistence in the Polish banking sector in the 1994–2005 period. It empirically verifies four hypotheses.
Krzysztof Jackowicz
core
The Politics of Framing the Student Problem: Inquiries Into Australian Civics Education, 2006–2024
Australian Journal of Social Issues, EarlyView.ABSTRACT Recurring debates about civics, the kinds of history that should, and should not, be taught in school, and ‘standards debates’ about the ‘basics’ typically follow on the heels of recurring moral panics about the ‘declining’ state of ‘our’ education system.
Patrick O'Keeffe +2 more
wiley +1 more source
Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality
JABE (Journal of Accounting and Business Education), 2019 This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool.
Ike Arisanti
doaj +1 more source
THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]
, 2007 This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
core
Embedding Chemistry and Pharmacy Into Sustainability
Angewandte Chemie International Edition, EarlyView.Chemistry and pharmacy provide products and processes that are indispensable for our high living standard. To understand their relationship with sustainability is important to allow them to contribute to sustainability in a sustainable manner. An integrated overview of green, circular, and sustainable chemistry and pharmacy is given and how they have t
Klaus Kümmerer
wiley +1 more source
Економіка, управління та адмініструванняThis study investigates the causal relationship between earnings quality and stock returns in Nigeria’s consumer goods sector from 2015 to 2024. Using a comprehensive sample of 45 publicly listed consumer goods companies on the Nigerian Exchange Limited (
Sheriff Abdullateef +1 more
doaj +1 more source