Results 1 to 10 of about 948 (262)
Earnings Volatility and Earnings Predictability [PDF]
مجله دانش حسابداری, 2011 This study, using Dechew and Tang's (2009) framework, takes data from the firms listed in the Tehran stock exchange (TSE) in the period from 2000 to 2006 to analyze the relationship between Earnings volatility and earnings predictability.
Sasan Mehrani, Reza Hesarzadeh
doaj +2 more sources
Predictability of earnings and its impact on stock returns: Evidence from India
Cogent Economics and Finance, 2021 The purpose of this paper is to analyse the predictability of earnings information before the quarterly disclosure date. Two categories of firms are contrasted: the firms that announce better quarterly earnings than the prior period and the firms that do
David Mcmillan +2 more
exaly +2 more sources
Earnings Decomposition, Value Relevance and Predictability [PDF]
Iranian Journal of Finance, 2021 Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility.
Sasan Babaie
doaj +1 more source
The Impact of Institutional Ownership and Controlling Shareholder on the Relationship between CEO Power and Earnings Quality in Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2023 This study examines how CEO power affects earnings quality and investigates the moderate influence of institutional ownership and the controlling shareholder on this relationship.
إبراهيم عبد المجيد على القليطى +1 more
doaj +1 more source
The Incremental Effect of earnings Components’ Volatility and their Persistence on Earnings Predictability [PDF]
Journal of Asset Management and Financing, 2018 The result of prior research shows that if the volatility of earnings increases and their persistence decreases, past earnings aren’t good predictors of future earnings.
Hossein Etemadi +3 more
doaj +1 more source
Earnings Prediction with Deep Leaning [PDF]
, 2020 7 pages, 4 figures, 2 ...
Lars Elend +3 more
openaire +2 more sources
Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 Based on signaling and competing theories, firms have different characteristics and conditions in their life-cycle that could be influencing their financial reporting.
Mohammad Moradi, Hoda Eskandar
doaj +1 more source
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
doaj +1 more source
EARNINGS AND FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Romanian Commercial Bank earnings at June 30, 2019. We focus on the relationship between fair value measurements and predictability as a measure of earnings quality.
Valentin Gabriel CRISTEA
doaj
Earnings quality measures and stock return volatility in South Africa
Future Business Journal, 2022 This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018.
Nyanine Chuele Fonou-Dombeu +3 more
doaj +1 more source