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Ângela Pereira, Cláudia Pereira, Luís Gomes and Armindo Lima
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of preva...
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Shikhil Munjal,Gurcharan Singh,Palvi Jearth
Pág. 19 - 26
This paper examined the consistency among accounting measures of earnings quality for companies listed on National Stock Exchange 500 over the period 2008 to 2020. Earning is one of the most significant corporate financial information. Any investment cho...
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Ana Carolina Kolozsvari,Marcelo Alvaro da Silva Macedo
Pág. 251 - 284
This research approaches the influence of smoothing on persistence, two time-series properties of the same earnings stream, considering the adoption of International Financial Reporting Standards (IFRS), in Brazil. This influence is interesting from the ...
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Panagiotis E. Dimitropoulos and Konstantinos Koronios
The goal of this study was to examine the predictability and persistence of earnings of the European football clubs and whether the new Union of European Football Associations (UEFA) Financial Fair Play (FFP) licensing regulation has forced clubs to prod...
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Yohan An
Pág. 82 - 87
The purpose of this paper is to analyze earnings quality over the twelve years. We measure earnings quality as two types of dimensions: 1) decision usefulness and 2) stewardship (or accountability) based on the conceptual framework of the International F...
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Tuan Bach Le,Thu Hang Nguyen
Pág. 88 - 93
We test conservatism in financial reporting of Vietnamese listed firms over the period of 2005 to 2014. We find that Vietnamese financial statements ensure conservatism?s specifications consisting of asymmetric gain and loss recognition timeliness and as...
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Zumratul Meini,Sylvia Veronica Siregar
Pág. 269 - 280
There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchan...
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Hafiz Imtiaz AHMAD,Pascal ALPHONSE,Michel LEVASSEUR
Pág. 196 - 216
In terms of corporate valuation, the frequently used heuristics are Price Earnings or Price Earnings to Growth ratios. The development of a valuation model of type Abnormal Earnings Growth Model including modeling of expected rents evolution, conditions ...
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P. J. Heyns,W. D. Hamman,E. V.D.M. Smit
AbstractThis article follows the methodology employed by Sloan to evaluate whether share prices fully reflect the information about future earnings contained in the cash flow and accruals components of current earnings. The first hypothesis predicted tha...
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