Results 261 to 270 of about 114,248 (287)
Some of the next articles are maybe not open access.
Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients
Abacus, 2002One of the major themes of capital markets accounting research concerns mapping the relation between accounting earnings and security returns. There is still not agreement on the functional form of this relation. The models analysed here are those where: the level of earnings alone, the change in earnings alone, or both, scaled by price, are used as ...
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
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
The Effects of Backdating on Earnings Response Coefficients
SSRN Electronic Journal, 2007We investigate the effect of stock option backdating on the information risk of accused companies. This research provides evidence concerning the consequences that a change in this risk may have on equity values after discovery that companies participated in this questionable behavior.
Xiaoyan Cheng +2 more
openaire +1 more source
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
EVIDENCE ON NEGATIVE EARNINGS RESPONSE COEFFICIENTS
Journal of Business Finance & Accounting, 1995openaire +1 more source
Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients
Review of Accounting Studies, 2005Aloke Ghosh, Zhaoyang Gu
exaly
Estimating earnings response coefficients: Pooled versus firm-specific models
Journal of Accounting and Economics, 1996Charles Wasley
exaly
An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
Journal of Accounting and Economics, 1989Sp Kothari
exaly