The Effect of Financial Crisis on Earnings Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The main purpose of current research is to determine the effect of financial crisis on earnings quality. In this study, earnings quality was measured by using three earnings persistence, earnings predictability and accruals quality.
Seyed Kazem Ebrahimi +2 more
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EARNINGS QUALITY BASED ON FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Transilvania Bank Group earnings from December 31, 2017 to December 31, 2018. We search on the correlation between fair value measurements and earnings quality. As the fair value is an independent variable, the earnings
Valentin Gabriel CRISTEA
doaj
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
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Fundamental Analysis and the Prediction of Earnings with Emphasis on Role of Contextual Factors [PDF]
تحقیقات مالی, 2016 This paper takes fundamental analysis research beyond the spatial and temporal bounds of previous studies. It was investigated that how detailed financial statement data enter the decisions of market makers by examining how current changes in the ...
Ali Saghafi, SeyyedMorteza Mortazavi
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The Impact of Surplus Free Cash Flow, Corporate Governance and Firm Size on Earnings Predictability in Companies Listed in Tehran Stock Exchange [PDF]
, 2017 Among the most important cases considered in financial statements by investors and other users of financial statements is earnings-related information. Given the need of the users of financial statements for the future information of companies and use of
Dasht-Bayaz, Mahmoud Lari +3 more
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The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [PDF]
پژوهشهای تجربی حسابداری, 2015 The purpose of this study is to examine the relative predictive power of earnings, cash flows from operations and two traditional measures of cash flows (i.e.
Mansour Garkaz +2 more
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Investigation of Important Factors on Risk of Financial Bankruptcy [PDF]
مطالعات تجربی حسابداری مالی, 2016 In the age that firms deal with various challenges, financial safety and the Factors which end with recession are of great importance. Along with the fact mentioned, the present study considers the investigation of the effect of conditional conservatism ...
Moussa Bozorgasl, Azadeh Adibi
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The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The present study examines the effect of financial status on earnings quality of listed firms in Tehran Stock Exchange. In this regard, Altman adjusted model for Iranian content is used to determine the financial status of Iranian listed firms.
Mohammadraza Mehrabanpour +2 more
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Investigation of Restating Companies’ Earnings Quality [PDF]
پژوهشهای تجربی حسابداری, 2014 Purpose– The purpose of this research is to empirically investigate the earnings quality of restating companies listed in Tehran Stock Exchange (TSE).
Mohammad Hossein Ghadiryian Arani +1 more
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Earnings Predictability And Broker-Analysts’ Earnings Forecast Bias
Journal of Applied Business Research (JABR), 2017 Scholars have reasoned that analysts issue optimistic forecasts to improve their access to managers’ private information when earnings are unpredictable. While this requires a managerial preference for analyst forecast optimism, the observed walk-down of analyst expectations to beatable forecasts is consistent with a managerial preference for pessimism
Michael Eames, Steven Glover
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