Results 21 to 30 of about 260,767 (259)
Earnings quality measures and stock return volatility in South Africa
Future Business Journal, 2022 This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018.
Nyanine Chuele Fonou-Dombeu +3 more
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The Effect of Financial Crisis on Earnings Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The main purpose of current research is to determine the effect of financial crisis on earnings quality. In this study, earnings quality was measured by using three earnings persistence, earnings predictability and accruals quality.
Seyed Kazem Ebrahimi +2 more
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EARNINGS QUALITY BASED ON FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Transilvania Bank Group earnings from December 31, 2017 to December 31, 2018. We search on the correlation between fair value measurements and earnings quality. As the fair value is an independent variable, the earnings
Valentin Gabriel CRISTEA
doaj
IFRS adoption and earnings predictability: evidence from listed banks in Nigeria [PDF]
Banks and Bank Systems, 2017 The quality of financial report and the extent to which investors rely on them to forecast future earnings is dependent on the accounting standards employed.
Uwalomwa Uwuigbe +4 more
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Fundamental Analysis and the Prediction of Earnings with Emphasis on Role of Contextual Factors [PDF]
تحقیقات مالی, 2016 This paper takes fundamental analysis research beyond the spatial and temporal bounds of previous studies. It was investigated that how detailed financial statement data enter the decisions of market makers by examining how current changes in the ...
Ali Saghafi, SeyyedMorteza Mortazavi
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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
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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
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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
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The role of working capital accruals on earnings quality and stock returns [PDF]
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
core +1 more source