Results 271 to 280 of about 7,374 (298)
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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
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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
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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
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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.
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Is the Annual Earnings Response Coefficient Statistically Significant in Brazil?
Latin American Business Review, 2010ABSTRACT The aim of this paper is to analyze the significance of firm-specific and pooled earnings response coefficients in the Brazilian market. The lag structure of earnings-return relations is also analyzed. The sample consists of 61 Brazilian public firms that represent all firms with a minimum of seven continual data from 1995 to 2008.
Renê Coppe Pimentel, Iran Siqueira Lima
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Increased market response to earnings announcements in the 21st century: An Empirical Investigation
Journal of Accounting and Economics, 2020William H Beaver, Maureen F Mcnichols
exaly
EVIDENCE ON NEGATIVE EARNINGS RESPONSE COEFFICIENTS
Journal of Business Finance & Accounting, 1995openaire +1 more source
Operating Performance Ratios and the Earnings Response Coefficient
SSRN Electronic Journal, 2004Amy Chun-Chia Chang +2 more
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Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients
Review of Accounting Studies, 2005Aloke Ghosh, Zhaoyang Gu, Prem C Jain
exaly