Results 231 to 240 of about 6,577 (259)
Some of the next articles are maybe not open access.
The effects of multinationality on earnings response coefficients
Managerial Finance, 2002Refers to previous research on the firm characteristics which affect the relationship between unexpected returns and unexpected earnings to suggest that multinationality may proxy for all of them. Develops mathematical models to investigate the effect of multinationality and applies them to 1995‐1999 US data on multinational firms.
openaire +1 more source
Audited Quarterly Accounts and Earnings Response Coefficients
DLSU Business & Economics Review, 2016The production of quarterly accounts has become a mandatory requirement for listed companies in many countries. However, these accounts are not required to be audited in many jurisdictions, which expose these accounts to the risk of errors and manipulations.
Malik, Mazrah +2 more
openaire +1 more source
Perceived Auditor Quality and the Earnings Response Coefficient.
The Accounting Review, 1993Abstract An auditor's reputation lends credibility to the earnings report that he audits. An unresolved issue is whether auditor size is correlated with auditor quality, where a high-quality auditor is defined as one who brings about more credible earnings reports.
Siew Hong Teoh, T. J. Wong
openaire +1 more source
Operating Performance Ratios and the Earnings Response Coefficient
2004This paper examines how return on assets (ROA) and the components of ROA influence the earnings-returns relation. Specifically, we analyze the effects on the earnings-returns relation of ROA and two operating performance measures derived from the so-called DuPont formula for ROA: Operating margin (OM) and asset turnover (AT).
Chun-Chia Chang +2 more
openaire +1 more source
A study on the earnings response coefficient (ERC) of socially responsible firms
Management Research Review, 2018Purpose The purpose of the paper is to examine the corporate social responsibility (CSR) – earnings response coefficient (ERC) relation in the code-law tradition and the early stage of CSR practice to fill the research gap in the literature on CSR–ERC relation. Design/methodology/approach The authors use an association framework for the study.
Yoo Chan Kim, Inshik Seol, Yun Sik Kang
openaire +1 more source
Finnish earnings response coefficients: the information content of losses
European Accounting Review, 1997This paper provides new evidence on the information content of losses in the relation between stock returns and annual accounting earnings. Consistent with earlier US evidence, accounting losses are not significantly related to stock returns in Finland.
Teppo Martikainen +2 more
openaire +1 more source
Earnings Response Coefficients and Dividend Policy Parameters
Accounting and Business Research, 1994Abstract In a seminal paper. Ball and Brown (1968) documented a positive statistical association between earnings surprises and stock returns around an earnings announcement. They concluded that accounting earnings conveyed ‘useful’ information to the market.
openaire +1 more source
Increased market response to earnings announcements in the 21st century: An Empirical Investigation
Journal of Accounting and Economics, 2020Maureen McNichols
exaly