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
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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
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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
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Earnings quality and type of earnings management in non-stressed and stressed companies [PDF]
AccountingThis paper examines the relationship between earnings management and earnings quality in two countries (93 companies from Tehran Stock Exchange and 92 companies from Saudi Arabia Stock Exchange) for the period (2013-2022 Tehran) and (2014-2023
Ali al-Naffakh +4 more
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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
doaj +1 more source
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
core +1 more source
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
doaj +1 more source