Conditional variance forecasts for long-term stock returns [PDF]
, 2019 In this paper, we apply machine learning to forecast the conditional variance of long-term stock returns measured in excess of different benchmarks, considering the short- and long-term interest rate, the earnings-by-price ratio, and the inflation rate ...
Chen +14 more
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Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [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 ...
احمد احمدپور +2 more
doaj +1 more source
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
Volatility spreads and earnings announcement returns [PDF]
, 2014 Prior research documents that volatility spreads predict stock returns. If the trading activity of informed investors is an important driver of volatility spreads, then the predictability of stock returns should be more pronounced during major ...
Atilgan, Yigit, Atılgan, Yiğit
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Earnings Persistence of European Football Clubs under UEFA’s FFP
International Journal of Financial Studies, 2018 The goal of this study was to examine the predictability and persistence of earnings of the European football clubs and whether the new Union of European Football Associations (UEFA) Financial Fair Play (FFP) licensing regulation has forced clubs to ...
Panagiotis E. Dimitropoulos +1 more
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Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [PDF]
بررسیهای حسابداری و حسابرسی, 2017 This study aims at comparing the earnings quality indices in both distressed and healthy firms and determining their effectiveness on the financial distress and the power of predicting models.
Sasan Mehrani +2 more
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PROPERTIES OF EARNINGS AND CASH FLOWS IN ALGERIAN COMPANIES
Modern Management Review, 2023 This paper aims to analyze the properties of earnings compared to cash flows based on persistence and predictive ability as fundamental attributes of relevance.
Bilal KIMOUCHE
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Study Effect of Earnings Management Forecast News on Earnings Predictability and Disclosure Noises [PDF]
مطالعات تجربی حسابداری مالی, 2020 The purpose of this study is to investigate the value relationship between good and bad news of management earnings forecasting with emphasis on impairment in management earnings forecasting. In this regard, to test the research hypotheses, data from 153
Yazdan Marjanian +3 more
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Predictability of stock returns using financial statement information: Evidence on semi-strong efficiency of emerging Greek stock market [PDF]
, 2010 This article examines the predictability of stock returns in the Athens Stock Exchange (ASE) during 1993 to 2006 by using accounting information. Using panel data analysis, this article concludes that the selected set of financial ratios contains ...
Alexakis, C. +2 more
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Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [PDF]
مطالعات تجربی حسابداری مالی, 2019 The purpose of this study is to investigate the information content of a new risk measure (earnings downside risk) in financial statement analysis, which is based on the below-expectation variability in earnings.
mahnam molaei +2 more
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