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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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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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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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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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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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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The use of financial derivatives and earnings volatility: evidence from Malaysia [PDF]
, 2018 In this turbulent business environment, each and every company will face various types of business risk such as foreign currency risk, interest rate risk, commodity risk and others. As the top management of an organization, managers could not escape from
Phua, Lian Kee +2 more
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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
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