Results 11 to 20 of about 2,352 (260)
Earnings seasonality, management earnings forecasts and stock returns
China Journal of Accounting Research, 2023 We examine whether management earnings forecasts (MEFs) help reduce the stock return seasonality associated with earnings seasonality around earnings announcements (EAs) in Chinese A-share markets.
Danling Jiang, Pan Song, Hongquan Zhu
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Commodity price volatility and economic growth in Africa: the mitigating role of trade policy [PDF]
Problems and Perspectives in Management, 2020 The extreme volatile behavior of Africa’s output and consumption is strongly related to the extent of exposure to external shocks in its trade earnings.
Adeyemi Ogundipe
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The Effect of Earnings Volatility on Borrowers' Cost of Debt: Evidence from Indonesia
Media Ekonomi dan Manajemen, 2020 This study aimed to examine the effect of earnings volatility on borrowers cost of debt. In addition, this study also analyzes the difference effect of earnings volatility on borrowers cost of debt for different industries. Samples were selected by using
Goldia Liku Sirupang Pongrangga +1 more
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Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation
Riset Akuntansi dan Keuangan Indonesia, 2023 This research aims to explore the influence of earnings quality and company reputation on stock return volatility in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period using quantitative methods.
Isnayni Sabila +3 more
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Journal of Accounting and Investment, 2016 This study examines earnings quality and the effects of Corporate Governance (CG) towards earnings quality in Islamic and Conventional Banks. Earnings quality in this study analyzed by investigating earnings volatility that affect the predictability of ...
Rahma Wijayanti, Vera Diyanty
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Determinants of stock price volatility: Evidence from cement industry [PDF]
Accounting, 2019 This paper presents a survey on the effect of corporate dividend payout policy on stock price volatility. The primary objective of this study is to examine the impact of dividend payout ratio on the stock price volatility in Pakistan Stock Exchange.
Arshad Mehmood +2 more
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Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [PDF]
مطالعات تجربی حسابداری مالی, 2019 The purpose of this study is to investigate the information content of a new risk measure (earnings downside risk) in financial statement analysis, which is based on the below-expectation variability in earnings.
mahnam molaei +2 more
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Self-Selection and Earnings During Volatile Transition [PDF]
SSRN Electronic Journal, 2004 Using Bulgarian Integrated Household Surveys for 1995, 1997 and 2001 this paper explores determinants of labor force status – not working, public sector employment, private sector employment and self-employment – and earnings for each of the three employment sectors.
Dimova, Ralitza, Gang, Ira N.
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Earnings persistence determinants in Indonesia’s consumer goods companies
Jurnal Akuntansi dan Auditing Indonesia, 2023 This study aims to investigate the effect of various financial factors that affect the consumer product sectors in the Indonesia Stock Exchange earnings persistence.
Hanum Paramaratri +2 more
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Earnings Volatility, Cash Flow Volatility, and Informed Trading [PDF]
Journal of Accounting Research, 2008 ABSTRACTI examine whether earnings that are smoother or more volatile than cash flows provide or garble information. Consistent with theories that predict more informed trading when public information is less informative, I find that bid‐ask spreads and the probability of informed trading are higher both when earnings are smoother than cash flows and ...
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