Results 21 to 30 of about 2,352 (260)

Explanation the Relationship between Accounting Earnings Volatility and Predictability [PDF]

مطالعات تجربی حسابداری مالی, 2012
In this study we investigate the relationship between earnings volatility and earnings predictability (short and long-term), in addition we investigate information content of earnings volatility. Our framework is based on Dichev and Tang (2009). There is
Bita Mashayekhi, Vahid Mennati
doaj  

ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA

Jurnal Akuntansi dan Keuangan Indonesia, 2010
This research is aimed to examine and find out empirical evidence of the influence of cash flow volatility, magnitude of accrual, sales volatility, leverage, and operating cycle on earnings persistence.
Zaenal Fanani
doaj   +1 more source

The Influence of Operating Cycle, Cash Flow Volatility, and Audit Fee on Earnings Persistence (The Indonesian Cases)

Sriwijaya International Journal of Dynamic Economics and Business, 2020
Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX).
Douglas Douglas, I Gusti Ketut Agung Ulupui, Hafifah Nasution   +2 more
doaj   +1 more source

THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY

Review of Applied Accounting Research (RAAR), 2021
This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that
Yoga Joko Sasongko, Siti Nur Azizah, Sri Wahyuni, Ira Hapsari   +3 more
openaire   +1 more source

Volatilities of Book Income and Taxable Income and Their Risk Relevance

Social Sciences, 2018
This study investigates the volatility of book income and taxable income, and their relevance to stock returns variability. Book income is recognized under the financial accounting principle whereas taxable income is determined on the basis of legal ...
Joonhyun Kim
doaj   +1 more source

Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [PDF]

مطالعات تجربی حسابداری مالی, 2010
In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced.
H. Kazemi, M. Toreini
doaj  

The Impact of Earnings Volatility on Earnings Predictability

GLOBAL BUSINESS FINANCE REVIEW, 2017
This paper is aim to investigate the influence of earnings volatility on earnings predictability.
openaire   +2 more sources

Adapting to Changing Rainfall and Developing Off‐Farm Employment: Implications for the Adoption of Direct Seeding in Rice Production

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley   +1 more source

Volatility analysis and forecasting of vegetable prices using an ARMA‐GARCH model: An application of the CF filter and seasonal adjustment method to Korean green onions

Agribusiness, EarlyView.
Abstract The vegetable market experiences significant price fluctuations due to the complex interplay of trend, cyclical, seasonal, and irregular factors. This study takes Korean green onions as an example and employs the Christiano–Fitzgerald filter and the CensusX‐13 seasonal adjustment methods to decompose its price into four components: trend ...
Yiyang Qiao, Byeong‐il Ahn
wiley   +1 more source

Drivers of Farmers' Contract Compliance Behavior: Evidence From a Case Study of Dangote Tomato Processing Plant in Northern Nigeria

Agribusiness, EarlyView.
ABSTRACT Contract farming is a viable strategy agribusinesses rely on to strengthen coordination across actors in the value chain. However, low contract compliance remains a significant setback to agribusinesses' contract performance in low‐ and middle‐income country context.
Umar Shehu Umar, Sanzidur Rahman, Giacomo Zanello   +2 more
wiley   +1 more source