11   Artículos

 
en línea
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... ver más
Revista: Administrative Sciences    Formato: Electrónico

 
en línea
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... ver más
Revista: International Journal of Economics and Financial Issues    Formato: Electrónico

 
en línea
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 ... ver más
Revista: Revista Brasileira de Finanças    Formato: Electrónico

 
en línea
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... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
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... ver más
Revista: International Journal of Economics and Financial Issues    Formato: Electrónico

 
en línea
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... ver más
Revista: International Journal of Economics and Financial Issues    Formato: Electrónico

 
en línea
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... ver más
Revista: Journal of Economics, Business & Accountancy    Formato: Electrónico

 
en línea
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 ... ver más
Revista: International Journal of Economics and Financial Issues    Formato: Electrónico

 
en línea
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... ver más
Revista: South African Journal of Business Management    Formato: Electrónico

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