Results 271 to 280 of about 41,359 (312)

CEO incentives and earnings prediction

Review of Quantitative Finance and Accounting, 2012
This study investigates whether information about Chief Executive Officer (CEO) incentives is useful for predicting future earnings. We find that in companies with higher CEO equity incentives, current year earnings are more informative of future earnings than in other companies. Additionally, in an earnings prediction setting, CEO incentives are shown
James Jianxin Gong, Siyi Li
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Predictability of Aggregate Earnings

SSRN Electronic Journal, 2011
In this study, I provide evidence that aggregate earnings are predictable based on the cointegration relation between earnings and cash flows implied by the accounting identity that earnings is the sum of the cash flows and the accruals. I first show that earnings and cash flows follow random walks with drifts while accruals is stationary with zero ...
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Classification Shifting and Earnings Predictability

SSRN Electronic Journal, 2018
The literature measures classification shifting as the relation between unexpected core earnings and income-decreasing special items. The general view in this literature is that managers shift core expenses to special items to inflate core earnings to achieve self-motivated reporting objectives.
Kelly Ha, Wayne B. Thomas
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COMPANIES PREDICT BETTER EARNINGS

Chemical & Engineering News Archive, 2002
IT'S THAT TIME OF THE FISCAL quarter when many companies try to give investors an indication of how good—or bad—earnings will be. This time around, it seems that after a long, dismal spell, things maybe looking up. Diversified chemical companies, such as DuPont and Lubrizol, say conditions have improved and are revising earnings forecasts upward ...
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Predicting earnings in a poor information environment

Journal of Contemporary Accounting & Economics, 2013
Abstract Financial intermediaries, such as analysts, play an important role in providing information to investors. However, a large segment of the market (about 39% of CRSP firms between 1992 and 2009) is not served by financial analysts, leaving investors in a poor information environment.
Weimin Wang, Frank Wang
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Using Industry Earnings to Predict Market Earnings

2016
วารสารวิชาชีพบัญชี JAP, 12, 34 (มิถุนายน 59)
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Earnings Predictability and the Direction of Analysts' Earnings Forecast Errors

The Accounting Review, 2003
Das et al. (1998) suggest that as earnings become less predictable, analysts issue increasingly optimistic forecasts to please managers and consequently gain, or at least limit the loss of, access to managers' private information. We reexamine the association between earnings forecast error and earnings predictability because there is evidence ...
Michael J. Eames, Steven M. Glover
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Predicting Individual Analyst Earnings Forecasts

Journal of Accounting Research, 1990
In this study I propose and test a model that predicts individual analyst forecasts of corporate earnings per share (EPS) using the change in the mean consensus forecast of other analysts since the date of the analyst's current outstanding forecast; the deviation of the analyst's current forecast from the consensus forecast; and cumulative stock ...
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PREDICTING CONSOLIDATED EARNINGS IN JAPAN: THE INCREMENTAL USEFULNESS OF SUBSIDIARY EARNINGS

Advances in International Accounting, 2003
Abstract Despite the wide acceptance of consolidated earnings worldwide, parent-only financial statements have historically been the primary financial statements in Japan. We examine whether subsidiary earnings in Japan are incrementally useful in predicting consolidated earnings beyond the information already available in parent-only earnings.
Don Herrmann, Tatsuo Inoue, Wayne B Thomas   +2 more
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Fixed Costs Impact Earnings Predictions

Financial Analysts Journal, 1979
(1979). Fixed Costs Impact Earnings Predictions. Financial Analysts Journal: Vol. 35, No. 1, pp. 46-48.
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