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Intangible and Tangible Investments and Future Earnings Volatility
EconomiesThis study delves into the impact of intangible and tangible investments on future earnings volatility within the European financial market context. Drawing from International Accounting Standards (IAS) 16 and 38, we examine the intricate relationship between fixed assets, expenses, and the uncertainty surrounding forthcoming earnings.
Taoufik Elkemali
exaly +4 more sources
Interpreting cohort profiles of lifecycle earnings volatility [PDF]
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
core +4 more sources
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 +3 more
openaire +1 more source
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
Earnings volatility and audit report lag
, 2020 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,
Bryan, David B., Mason, Terry W.
core +1 more source
Earnings quality measures and stock return volatility in South Africa
, 2022 This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018.
Odunayo Magret Olarewaju +3 more
core +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley +1 more source
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
core
Unpacking the Farmland Capitalization Effect of Ethanol Establishment
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley +1 more source
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.
openaire +4 more sources