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
Essays on Earnings Predictability [PDF]
, 2016 This dissertation addresses the prediction of corporate earnings. The thesis aimsto examine whether the degree of precision in earnings forecasts can be increased by basing them on historical financial ratios. Furthermore, the intent of the dissertation is to analyze whether accounting standards affect the accuracy of analysts´earnings forecasts ...
Bruun, Mark
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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
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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
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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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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
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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
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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