Results 61 to 70 of about 41,359 (312)
Predictability of earnings and its impact on stock returns: Evidence from India
Cogent Economics & Finance, 2021 The purpose of this paper is to analyse the predictability of earnings information before the quarterly disclosure date. Two categories of firms are contrasted: the firms that announce better quarterly earnings than the prior period and the firms that do
Sayantan Kundu, Aditya Banerjee
doaj +1 more source
Pengaruh Konservatisme Laporan Keuangan terhadap Koefisien Respon Laba [PDF]
, 2012 This research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies' ERC indirectly.
Suryani, A. (Arna)
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez +1 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Despite increasing interest in leveraging AI to improve CSR communication, there is limited understanding of consumers' reactions to chatbots in CSR communication. Building upon the HAII‐TIME model, this study proposes a theoretical model from the users' psychological perspective to explain facilitative pathways through which anthropomorphic ...
Yangzhi (Nicole) Jiang +2 more
wiley +1 more source
Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [PDF]
مطالعات تجربی حسابداری مالی, 2010 This paper investigates earnings quality’s trend in Tehran stock exchange listed companies over the period 1380-1387 using a sample of 64 companies in 4 industries.
G. Boulou +2 more
doaj
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
openaire +2 more sources
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research investigates how sustainability‐oriented initiatives aimed at innovating a firm's business model can lead to different economic, social and environmental performance configurations, with the objective of identifying the determinants that explain these differences. We carried out a multiple case study, selecting firms based on the
Paolo Di Toma +3 more
wiley +1 more source
Finance, Accounting and Business Analysis, 2022 Objective: This paper examines the effect of earnings quality properties on the performance of Johannesburg Stock Exchange (JSE) listed companies.
Nyanine Chuele Fonou Dombeu +3 more
doaj
The effect of decreasing interest rates on European banks’ earnings quality [PDF]
Banks and Bank Systems, 2019 Earnings quality (EQ) is an indicator generally defined as a mix of many components like persistence, predictability, volatility and smoothing of earnings.
Andras Takacs, Tamas Szucs
doaj +1 more source