Results 21 to 30 of about 2,028 (299)
The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [PDF]
پژوهشهای تجربی حسابداری, 2015 The purpose of this study is to examine the relative predictive power of earnings, cash flows from operations and two traditional measures of cash flows (i.e.
Mansour Garkaz +2 more
doaj +1 more source
Investigation of Important Factors on Risk of Financial Bankruptcy [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 ...
Moussa Bozorgasl, Azadeh Adibi
doaj +3 more sources
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj +1 more source
The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The present study examines the effect of financial status on earnings quality of listed firms in Tehran Stock Exchange. In this regard, Altman adjusted model for Iranian content is used to determine the financial status of Iranian listed firms.
Mohammadraza Mehrabanpour +2 more
doaj +1 more source
Realized moments and the cross-sectional stock returns around earnings announcements [PDF]
, 2022 We examine the predictability of realized measures on the cross-section of stock returns around earnings announcements. We construct realized measures (variance, skewness, kurtosis, and relative jump) using high-frequency intraday stock prices.
Qingxia Wang +5 more
core +1 more source
Investigation of Restating Companies’ Earnings Quality [PDF]
پژوهشهای تجربی حسابداری, 2014 Purpose– The purpose of this research is to empirically investigate the earnings quality of restating companies listed in Tehran Stock Exchange (TSE).
Mohammad Hossein Ghadiryian Arani +1 more
doaj +1 more source
The optimal use of return predictability : an empirical study [PDF]
, 2011 In this paper we study the economic value and statistical significance of asset return predictability, based on a wide range of commonly used predictive variables.
Stremme, A +4 more
core +1 more source
Prediction of Earnings per Share for Industry
Proceedings of the 7th International Joint Conference on Knowledge Discovery, Knowledge Engineering and Knowledge Management, 2015 Prediction of Earnings Per Share (EPS) is the fundamental problem in finance industry. Various Data Mining technologies have been widely used in computational finance. This research work aims to predict the future EPS with previous values through the use of data mining technologies, thus to provide decision makers a reference or evidence for their ...
Swati Jadhav, Hongmei He, Karl Jenkins
openaire +2 more sources
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
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
doaj +1 more source