Results 11 to 20 of about 20,748,416 (291)

The incremental information content of half-yearly earnings data releases by South African companies

South African Journal of Business Management, 1986
In this article the information content of half-yearly earnings announcements is examined. Both annual and interim announcements are examined using the Abnormal Performance Index (API) methodology and it is shown that both sets of announcements provide ...
R. F. Knight, J. F. Affleck-Graves
doaj   +2 more sources

Information Content in Deferred Futures Prices: Live Cattle and Hogs [PDF]

Journal of Agricultural and Resource Economics, 2008
The informational content in live cattle and hog deferred futures prices is assessed using a direct test of incremental forecast ability for two- to twelve-month horizons.
Dwight R. Sanders, Philip Garcia, Mark R. Manfredo   +2 more
doaj   +2 more sources

The Relative information content of complementary and supplementary narrative commentary in UK interim reports. [PDF]

The main objective of the research is to investigate the relative information content of complementary and supplementary narrative commentaries in UK interim reports.
Kyeyune, Martin Francis
core   +9 more sources

Quarterly earnings, operating cash flow, and accruals in future performance assessment

BAR: Brazilian Administration Review, 2021
This paper analyzes the informative content of quarterly earnings, operating cash flows, and accruals to assess future performance. The empirical analysis is based on 270 Brazilian non-financial firms listed on B3 from 2005 to 2018. Autoregressive models
Renê Coppe Pimentel, Mara Jane Contrera Malacrida   +1 more
doaj   +1 more source

Does EVA Have More Information Content with Stock Return than Profitability Ratios? Evidence from Malaysia [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2018
The purpose of this study is to provide an answer to the claim made by Stern Stewart & company that EVA is a superiority metric than traditional accounting measures in explaining stock return of a firm.
Habibollah Nakhaei
doaj   +1 more source

Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)

Jurnal Ekonomi dan Bisnis, 2016
The research investigates the incremental information content of dividend changes about future profitability. We regress three of measurement of earnings (earnings level, earnings changes and abnormal earnings) to dividend changes and a number of control
Agus Prasetyanta
doaj   +1 more source

The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality [PDF]

Iranian Journal of Accounting, Auditing & Finance
The literature on corporate sustainability performance indicates that researchers have often focused on the individual dimensions of corporate sustainability performance.
Shahnaz Mashayekh, Mahnaz Beizaeinezhad
doaj   +1 more source

Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [PDF]

مجله دانش حسابداری, 2012
This study examines information content of Cash Recovery- based Internal Rate of Return (CRBIRR) and Return on Assets (ROA) to determine the validity and accuracy each of the measures in Iran stock market.
Abdullah Khani, Majid Haghighi
doaj   +1 more source

Evaluating Prosodic Processing for Incremental Speech Synthesis [PDF]

, 2012
Baumann T, Schlangen D. Evaluating Prosodic Processing for Incremental Speech Synthesis.
Schlangen, David, Timo Baumann, Schlangen, David ; https://orcid.org/, David Schlangen, Baumann, Timo   +4 more
core   +1 more source