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
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
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
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 +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
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