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Wie entwickeln sich die Gewinne in Deutschland? : Gewinnaussagen von Bundesbank und volkswirtschaftlicher Gesamtrechnung im Vergleich

Görzig, Bernd; Schmidt-Faber, Claudius - 2001

nur etwas mehr als die Hälfte der Umsätze aller Unternehmen. Zudem ist Gewinn anders abgegrenzt als in der auf den …

Persistent link: https://www.econbiz.de/10011402064

Conservatism and the information content of earnings

Barth, Mary E.; Landsman, Wayne R.; Raval, Vivek; Wang, Sean - 2014

This study finds that greater asymmetric timeliness of earnings in reflecting good and bad news is associated with slower resolution of investor disagreement and uncertainty at earnings announcements. These findings indicate that a potential cost of asymmetric timeliness is added complexity from...

Persistent link: https://www.econbiz.de/10010259640

On guidance and volatility

Billings, Mary Brooke; Jennings, Robert H.; Lev, Baruch - In: Journal of accounting & economics 60 (2015) 2/3, pp. 161-180

Persistent link: https://www.econbiz.de/10011437528

Determinants of the quality of disclosed earnings and value relevance across transitional Europe

Ahmed, Sheraz - In: Journal of accounting in emerging economies : JAEE 5 (2015) 3, pp. 325-349

Persistent link: https://www.econbiz.de/10011443528

Economic relations among earnings quality measures

Ewert, Peter; Wagenhofer, Alfred - In: Abacus : a journal of accounting, finance and business … 51 (2015) 3, pp. 311-355

Persistent link: https://www.econbiz.de/10011508196

Earnings quality under financial crisis: a global empirical investigation

Persakis, Anthony; Iatridis, George Emmanuel - In: Journal of multinational financial management 30 (2015), pp. 1-35

Persistent link: https://www.econbiz.de/10011539529

The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures

Herbohn, Kathleen; Tutticci, Irene; Tan, Zhi - In: Journal of business finance & accounting : JBFA 43 (2016) 1/2, pp. 31-65

Persistent link: https://www.econbiz.de/10011565269

Stellen Mehrerlöse aus der Wiederveräußerung eigener Anteile Gewinn dar?

Meinhövel, Harald; Brands, Birgit - In: Die Betriebswirtschaft : DBW 63 (2003) 6, pp. 672-683

Persistent link: https://www.econbiz.de/10001838844

Corporate sustainability, earnings persistence and the association between earnings and future cash flows

Jia, Jing; Li, Zhongtian - In: Accounting and finance 62 (2022) 1, pp. 299-336

Persistent link: https://www.econbiz.de/10013166401

Abnormal disclosure tone, earnings management and earnings quality

Abou-El-Sood, Heba; El-Sayed, Dalia - In: Journal of applied accounting research 23 (2022) 2, pp. 402-433

Persistent link: https://www.econbiz.de/10012990415

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