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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The Impact of Nondisclosure of Geographic Segment Earnings on Earnings Predictability [PDF]
Journal of Accounting, Auditing & Finance, 2006 We address whether nondisclosure of geographic segment earnings after implementation of Statement of Financial Accounting Standards No. 131 (SFAS 131) has an impact on the earnings predictability of multinational companies. An understanding of how nondisclosure of accounting information affects the predictability of a firm's earnings will be of ...
Ole-Kristian Hope +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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Future cash flow predictability of non-IFRS earnings: Australian evidence
, 2017 The global proliferation of reporting non-International Financial Reporting Standards (IFRS) (pro forma) earnings has been subject to academic debate and regulatory reform.
Elisabeth Sinnewe +5 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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The Impact of Earnings Volatility on Earnings Predictability
GLOBAL BUSINESS FINANCE REVIEW, 2017 This paper is aim to investigate the influence of earnings volatility on earnings predictability.
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Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies [PDF]
تحقیقات مالیObjectiveObjective: In recent years, the focus on earnings characteristics has intensified, spurred by the financial disclosures of some major corporations.
Roya Amiri, Ali Ashtab, Mahdi Heydari
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An investigation on the effects of the profit quality structures on Iranian Co. capital cost [PDF]
Management Science Letters, 2013 This paper evaluates the effect of profit quality structures on capital cost and the primary objective is to disclose the effect to investors. The research methodology is practical based on its goal and its research design is Expose-Facto.
Hassan Ghodrati +2 more
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Studia i Materiały, 2016 The paper examines whether and how earnings quality affects the returns-earnings relationship taking into consideration four earnings attributes including persistence, predictability, smooth ness and stability.
Rafał Cieślik
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