Results 1 to 10 of about 368,428 (252)

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, Yahya Kamyabi, Farzad Ghayour   +2 more
doaj   +1 more source

Income Stability, Earnings Volatility, and Efficiency in Islamic Banks: Evidence from Sub-Saharan Africa

European Journal of Islamic Finance
This study examines the relationship between earnings volatility and operational efficiency in Islamic banks in SSA, addressing a key methodological limitation in the Islamic banking efficiency literature.
Abdallah Mambo, Micheal Njoroge, Fiona Jepkosgei   +2 more
doaj   +1 more source

Investor reaction to strategic emphasis on earnings numbers: An empirical study

Contemporary Economics, 2013
We analyze the earnings information and stock prices of S&P500 firms and find that investors following S&P500 stocks (i) respond more to pro forma earnings than to GAAP earnings, (ii) respond to an emphasis on pro forma earnings, and (iii) are fixated on
M. Shibley Sadique, M. Arifur Rahman
doaj   +1 more source

The Interplay between Board Gender Diversity, Earnings Quality, and Return Volatility: Considering the Reputation of Corporate Awards

Qubahan Academic Journal
This study investigates the role of board gender diversity and earnings quality on return volatility by examining corporate reputation, as represented by Indonesia's Most Admired Company Award.
Isnayni Sabila, Rahmawati Rahmawati, Djuminah Djuminah, Endang Dwi Amperawati, Agus Dwianto   +4 more
doaj   +1 more source

Analysis of stock trading volume, leverage, earning volatility, firm size, and dividend yield as determinants of stock price volatility

Indonesian Journal of Business, Accounting and Management (IJBAM)
Recovery Version (See for detail) This study aims to analyze the effect of stock trading volume, leverage, earnings volatility, firm size, and dividend yield on stock price volatility in companies listed in the consumer goods industry sector on the ...
Aditama Aditama, Iman Sofian Suriawinata
doaj   +1 more source

Forecast Accuracy Considering Accruals Earnings Volatility (Case Study of Iran and Iraq): A Spatial Econometric Approach [PDF]

International Journal of Management, Accounting and Economics
This study investigates how the quality of financial disclosure, influenced by accruals, impacts earnings volatility and the accuracy of earnings forecasts in banks from Iran and Iraq.
Qassim Mahal Herez, Parviz Piri, Akbar Zavari Rezaei   +2 more
doaj   +1 more source

Male Earnings Volatility in LEHD before, during, and after the Great Recession. [PDF]

J Bus Econ Stat, 2023
McKinney KL, Abowd JM.
europepmc   +1 more source

VOLATILITAS RELEVANSI NILAI INCREMENTAL DARI LABA DAN NILAI BUKU

Jurnal Dinamika Akuntansi, 2010
Dalam penelitian ini dikaji relevansi nilai pola volatilitas pendapatan dan equitas nilai buku. Diprediksi bahwa relevansi nilai volatilitas adalah dikaitkan dengan horizon waktu.
B. Linggar Yekti Nugraheni
doaj   +1 more source

Environment Uncertainty, Earnings Volatility and Their Role in Financial Statement Fraud?

Jurnal Akuntansi
This study examines the influence of environmental uncertainty (EU) and earnings volatility (EV) on fraudulent financial statements (FFS)  in Indonesia’s manufacturing sector.
Lin Oktris, Agustin Fadjarenie, Apollo Daito, Zuha Rosufila Bt Abu Hasan   +3 more
doaj   +1 more source

The Effect of Innate and Discretionary Components of Earnings Quality Properties on Stock Return Volatility in South Africa

African Journal of Inter-Multidisciplinary Studies
Previous studies reported that the quality of financial reports, measured by earnings quality properties, is associated with changes in stock return volatility (SRV).
Nyanine Chuele Fonou Dombeu, Jouse Mbonigaba, Bomi Cyril Nomlala, Odunayo Magret Olarewaju   +3 more
doaj   +1 more source