Results 271 to 280 of about 2,028 (299)

Accounting Changes and Earnings Predictability.

The Accounting Review, 1990
Abstract Prior studies of the adoption of LIFO, SFAS No. 34, and APBO No. 18 document a significant positive association between security analysts' forecast errors and the current year earnings effect of changes in accounting method. Examination of a sample of largely unstudied and diverse accounting changes, using different sources ...
John A. Elliott, Donna R. Philbrick
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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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The Prediction of Corporate Earnings (Book).

The Accounting Review, 1982
Abstract Reviews the book " The Prediction of Corporate Earnings," by Michael F. Van Berda.
Gary M. Winkle, Philip E. Meyer
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Changes in the predictive ability of earnings around earnings restatements

Review of Accounting and Finance, 2011
Purpose – The purpose of this paper is to investigate whether earnings restatements have a larger effect on the earnings quality (proxied by persistence) of restating firms relative to similar non‐restating firms and if restated earnings are more persistent than the originally reported earnings.Design/methodology/approach – Cross‐sectional earnings ...
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Predictability and the Earnings-Returns Relation

SSRN Electronic Journal, 2008
This paper studies the effects of predictability on the earnings-returns relation for individual firms and for the aggregate. We demonstrate that prices better anticipate earnings growth at the aggregate level than at the firm level, which implies that random-walk models are inappropriate for gauging aggregate earnings expectations.
Gil Sadka, Ronnie Sadka
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The Ability of Earnings to Predict Future Earnings and Cash Flow

Journal of Accounting Research, 1994
This paper examines the value relevance of earnings by testing their ability to predict two future benefits of equity investment: earnings and cash flow from operations. Previous research (discussed below) has given an incomplete view of earnings' predictive ability, as it has typically focused on short horizons while ignoring the longer-term benefits ...
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The Predictable Cost of Earnings Manipulation

SSRN Electronic Journal, 2007
Although financial reporting fraud generates considerable losses, we find that investors do not fully exploit publicly available information relevant for detecting fraud. We show that firms with a high probability of overstated earnings have lower future earnings, less persistent income-increasing accruals, and lower future returns.
Messod Daniel Beneish, D. Craig Nichols
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Predictions of annual earnings using quarterly earnings, annual earnings and dividend payout ratios

Managerial and Decision Economics, 1984
AbstractThis study empirically examines two issues related to forecasting annual accounting earnings. The first issue studied is the improvement in forecasts of annual earnings that can be obtained by including information about dividend payout along with the past earnings series in forecasting models.
Gerald J. Lobo, R. D. Nair
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Financial leverage and predictability of earnings

2022
This study investigates whether firms' financial leverage affects earnings predictability. I posit and find that earnings predictability is negatively associated with firms' leverage. Further analyses using an instrumental variable and a difference-indifferences approach reveal a causal, adverse effect of financial leverage on earnings predictability ...
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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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