Search Results - subject:"Earnings"

The effect of earnings smoothing and earnings informativeness on firm value with managerial ability as a moderating variable

Sinuraya, Candra; Mayangsari, Sekar - In: International journal of economics and financial issues … 14 (2024) 2, pp. 178-185

Persistent link: https://www.econbiz.de/10014584075

Institutional ownership and earnings quality : evidence from China

Ali, Muhammad Jahangir; Biswas, Pallab Kumar; Chapple, … - In: Pacific-Basin finance journal 84 (2024), pp. 1-17

Persistent link: https://www.econbiz.de/10014534582

Reconsidering the cost of job loss : evidence from redundancies and mass layoffs

Cederlöf, Jonas - 2024

permanent earnings losses are only found among workers losing their job in mass layof fs, whereas workers displaced in smaller …

Persistent link: https://www.econbiz.de/10014470045

Earnings management with the absence of income tax avoidance motivation : evidence from pre-, during, and post- global financial crisis

Atayah, Osama; Marashdeh, Hazem; Hamdan, Allam Mohammed … - In: Asian journal of accounting research 9 (2024) 2, pp. 153-168

Persistent link: https://www.econbiz.de/10014531509

The impact of insider ownership and institutional ownership on post-earnings-announcement-drift : evidence from Vietnam

Tuan Q. Ho; Nguyen, Yen; Hieu Tran - In: Research in international business and finance 70 (2024) 2, pp. 1-19

Persistent link: https://www.econbiz.de/10015056276

Job displacement costs of phasing out coal

Rud, Juan Pablo; Simmons, Michael; Toews, Gerhard; … - In: Journal of public economics 236 (2024), pp. 1-9

Persistent link: https://www.econbiz.de/10015075621

Intangible assets and analysts’ overreaction and underreaction to earnings information : empirical evidence from saudi arabia

Elkemali, Taoufik - In: Risks : open access journal 12 (2024) 4, pp. 1-16

-on financial analysts' reactions. We explore the effect of information conveyed by prior-year earnings announcements on the current …-year forecast error. Our findings in the Saudi financial market reveal a tendency for overreaction to positive prior-year earnings … the negative prior-year earnings change (bad performance) and negative prior-year forecast error (bad surprise). Notably …

Persistent link: https://www.econbiz.de/10014636511

Evidence that financing decisions contribute to the zero-earnings discontinuity

Makarem, Naser; Liu, Hong; Chen, Lei - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 231-257

Persistent link: https://www.econbiz.de/10013548973

The gender gap in earnings losses after job displacement

Illing, Hannah; Schmieder, Johannes; Trenkle, Simon - 2023

score matching and reweighting to administrative data from Germany. After a mass layo, women's earnings losses are about 35 …

Persistent link: https://www.econbiz.de/10014314128

Quarterly earnings guidance and real earnings management

García Osma, Beatriz; Guillamón Saorín, Encarna; … - In: Journal of business finance & accounting : JBFA 50 (2023) 5/6, pp. 1029-1059

Persistent link: https://www.econbiz.de/10014304135

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