Results 11 to 20 of about 5,893 (250)
Does Volatility Improve UK Earnings Forecasts? [PDF]
Journal of Business Finance and Accounting, 2009 Abstract: We investigate the relation between UK accounting earnings volatility and the level of future earnings using a unique sample comprising some 10,480 firm‐year observations for 1,481 non‐financial firms over the 1985–2003 period. The findings confirm the in‐sample result of an inverse volatility‐earnings relation only for the 1998–2003 sub ...
Jerry Coakley
exaly +5 more sources
Work-limiting disabilities and earnings volatility
Labour Economics, 2023 This paper examines how the onset of a work-limiting disability influences male earnings volatility as measured by the variance of transitory earnings. Using data from the 1970 to 2013 survey waves of the Panel Study of Income Dynamics and a semi-parametric error components model, we decompose annual earnings into its permanent and transitory ...
Nicholas A Jolly, Kathryn L Wagner
exaly +3 more sources
Earnings Autocorrelation, Earnings Volatility, and Audit Fees
Auditing: A Journal of Practice & Theory, 2017 SUMMARY This study proposes that earnings autocorrelation and earnings volatility are associated with audit fees. Autocorrelation and volatility are time-series of earnings characteristics that may affect an auditor's perception of inherent risk.
Bryan, David B. +2 more
openaire +3 more sources
Earnings Volatility and Earnings Prediction: Analysis and UK Evidence
Journal of Business Finance & Accounting, 2013 AbstractThis paper confirms that US evidence of a negative relationship between earnings persistence and earnings volatility applies to UK firms over the period 1991–2010. Our analytical framework highlights the possibility that this result may reflect downward estimation bias in earnings persistence (and persistence of cash flow and accruals ...
Clubb, Colin, Wu, Guoli
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Post-Earnings Announcement Drift: The Role of Earnings Volatility [PDF]
Journal of Finance and Accounting, 2015 The study reported here consisted of examining the market’s reactions to the volatility effect on time series correlations of earnings in a post-earnings announcement drift context. Sample in this study comprises of 295 Canadian firms and covers 2006-2011 period.
exaly +2 more sources
Earnings and labour market volatility in Britain [PDF]
, 2013 We provide new evidence about earnings and labour market volatility in Britain over the period 1992-2008, and for women as well as men. (Most research about volatility refers to earnings volatility for US men.) We show that earnings volatility declined slightly for both men and women over the period but the changes are not statistically significant ...
Cappellari, Lorenzo, Jenkins, Stephen P.
core +7 more sources
Adjusting for earnings volatility in earnings forecast models
, 2014 Previous research provides evidence for the negative relation between earnings volatility and earnings forecasting. This paper examines if earnings forecast models can adjust for firms’ earnings volatility and improves the forecasts by choosing a specific estimation method and a specific forecast model. The sample is divided into quartiles based on the
Söderdahl, Fabian, Samour, Sandy
openaire +2 more sources
Essays on job displacement and earnings volatility
, 2017 The first essay "The Effects of Job Displacement on Family Expenditures" explores the effects of a husband's job displacement on his family expenditures by using the Panel Study of Income Dynamics during 1999-2013. Even with a lasting and sizable fall in
Koo, Kyong Hyun
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Earnings volatility in South Africa [PDF]
, 2013 How much volatility is there in earnings in South Africa? The South African labour market has been shown to be a key determinant of welfare, both in terms of poverty and inequality. These are a function of both the high levels of unemployment as well as the wage distribution, conditional on being employed.
Ranchhod, Vimal
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Earnings volatility in Austria
This study analyzes earnings volatility in Austria from 1980 to 2018, providing a comprehensive view of individual income instability and its demographic and structural determinants. Using administrative data, we examine volatility trends by gender, age, earnings deciles, and employment interruptions. We find that earnings volatility has increased over
Böheim, René, Pichler, David
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