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SSRN Electronic Journal, 2008
We establish a link between earnings volatility and earnings quality, and show that both earnings volatility and earnings quality contribute to the trend in idiosyncratic return volatility. We examine the trend in earnings volatility and its components during the period 1978-2006 and find that both cash flow volatility and accruals volatility have been
Changling Chen +2 more
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We establish a link between earnings volatility and earnings quality, and show that both earnings volatility and earnings quality contribute to the trend in idiosyncratic return volatility. We examine the trend in earnings volatility and its components during the period 1978-2006 and find that both cash flow volatility and accruals volatility have been
Changling Chen +2 more
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Earnings volatility and audit report lag
Advances in Accounting, 2020Abstract This study investigates whether earnings volatility influences audit report lag. If auditors view earnings volatility as affecting risk, and adjust effort in response to risk, we expect earnings volatility to impact audit report lag. Using a sample of 13,075 firm-year observations over the period 2004–2015, we find a negative relation ...
Bryan, David B., Mason, Terry W.
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The Price of Earnings for Firms with Volatile Earnings Growth
SSRN Electronic Journal, 2008We examine firm valuation under the condition of volatile earnings growth. The Stochastic Earnings Valuation Model (Abaphai, Georgikopoulos, Hasnip, Jamie, Kim, and Wilmott, 1996; Li, 2003) is a relatively new model of equity valuation and is used here to derive a partial differential equation for the PE ratio of firms with volatile earnings growth. We
Jamie Alcock, Thomas Mollee, James Wood
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Earnings volatility and 401(k) contributions
Journal of Pension Economics and Finance, 2017AbstractUsing longitudinal Survey of Income and Program Participation data linked to Social Security Administration administrative records from 2009 and 2012, we find negative economic shocks cause 401(k) contribution behavior to react in ways consistent with reactions to fear and past trauma.
TERESA GHILARDUCCI +2 more
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Earnings Volatility, Cash Flow Volatility and Informed Trading
2007I 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 also when
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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.
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Errors in Self-Reported Earnings: The Role of Previous Earnings Volatility
SSRN Electronic Journal, 2008I report the measurement error in self-reported earnings for a developing country. Administrative data from the Federated States of Micronesia's (FSM) Social Security office are matched to the FSM Census data for the wage sector employed. I find that the error in annual self-reported earnings is centered on zero but less efficient than results from the
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Interpreting cohort profiles of lifecycle earnings volatility
Journal of Labor EconomicsWe present new estimates of earnings volatility over time and the lifecycle for men and women by race and human capital. Using a long panel of restricted-access administrative Social Security earnings linked to the Current Population Survey, we estimate volatility with both transparent summary measures, as well as decompositions into permanent and ...
Richard Blundell +3 more
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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.
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