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Earnings quality and stock returns
Chan, Konan; Chan, Louis K. C.; Jegadeesh, Narasimhan; … - In: The journal of business : B 79 (2006) 3, pp. 1041-1082
Persistent link: https://www.econbiz.de/10003336930
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Institutional effects on information content of US and French management earnings forecasts: evidence from market reactions and analyst revisions
Li, John Q.; Ding, Yuan - In: Advances in accounting : a research annual 24 (2008) 1, pp. 101-109
Persistent link: https://www.econbiz.de/10008700114
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Financial Market Reactions to Earnings Announcements and Earnings Forecast Revisions : Evidence from the U.S. and China
Gift, Michael J. - 2010
This paper examines the impact of earnings announcements and earnings forecast revisions on stock returns across …-looking earnings announcement information and forward-looking earnings forecast information on the price of equity shares. We analyze … availability and actual or perceived reliability affect this relationship. We find that forward-looking analyst forecast …
Persistent link: https://www.econbiz.de/10013138780
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Short-term earnings guidance and accrual-based earnings management
Call, Andrew C.; Chen, Shuping; Miao, Bin; Tong, Yen H. - In: Review of accounting studies 19 (2014) 2, pp. 955-987
Persistent link: https://www.econbiz.de/10010379968
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Analysts' experience and interpretation of discretionary accruals in predicting future earnings
Liu, Alfred Zhu; Schneible, Richard Arthur <Jr.> - In: Advances in accounting : a research annual 38 (2017), pp. 88-98
Persistent link: https://www.econbiz.de/10011811270
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Mandatory management forecasts, forecast revisions, and abnormal accruals
Yamada, Akihiro - In: Asian review of accounting 24 (2016) 3, pp. 295-312
Persistent link: https://www.econbiz.de/10011618629
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Chaebol-affiliated analysts and biases in interpreting accruals
Yang, Seunghee; Hwang, Lee Seok; Kim, Yewon - In: Journal of contemporary accounting & economics 20 (2024) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10015077565
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On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai; Nelson, Karen K.; Yeung, P. Eric - In: Journal of accounting & economics 61 (2016) 1, pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
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Does news play an important role in the correction process of the accrual anomaly?
Kang, Pyung K.; Palmon, Dan; Yezegel, Ari - In: Accounting and finance : journal of the Accounting … 55 (2015) 2, pp. 497-518
Persistent link: https://www.econbiz.de/10011402907
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Earnings Quality and Stock Returns
Chan, Konan - 2010
An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns. Earnings increases that are accompanied by high accruals,...
Persistent link: https://www.econbiz.de/10012763145