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Earnings predictability or truthfulness? Which one investors care more about
Journal of Financial Reporting and Accountingexaly
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
Effect of earnings management on earnings predictability in information signaling perspective
Jurnal Akuntansi, 2018 This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability.
Alex Johanes Simamora
doaj +2 more sources
IFRS adoption and earnings predictability: evidence from listed banks in Nigeria [PDF]
Banks and Bank Systems, 2017 The quality of financial report and the extent to which investors rely on them to forecast future earnings is dependent on the accounting standards employed.
Uwalomwa Uwuigbe +4 more
doaj +2 more sources
Explanation the Relationship between Accounting Earnings Volatility and Predictability [PDF]
مطالعات تجربی حسابداری مالی, 2012 In this study we investigate the relationship between earnings volatility and earnings predictability (short and long-term), in addition we investigate information content of earnings volatility. Our framework is based on Dichev and Tang (2009). There is
Bita Mashayekhi, Vahid Mennati
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
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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
Sayantan Kundu, Aditya Banerjee
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