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Investigation on the value relevance of accounting information : evidence from incorporated companies in the Singapore capital market
Basil Abeifaa Der; Polak, Petr; Masairol Masri - In: Investment management and financial innovations 13 (2016) 3, pp. 9-21
Persistent link: https://www.econbiz.de/10011666533
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Predictive view of the value relevance of earnings in India
Bashir, Hajam Abid; Bansal, Manish; Kumar, Dilip - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 937-957
Persistent link: https://www.econbiz.de/10014504656
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Earnings expectations and accrual anomalies : reassessing stock market behaviours in the time of COVID-19
Al-Awadhi, Abdullah M. - In: International Journal of Financial Markets and … 9 (2023) 4, pp. 231-249
Persistent link: https://www.econbiz.de/10015064447
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The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia
Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16
This study explores the relationship between company earnings management and the relative value relevance of book value … and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms … whose EM is considered as an indication of its discretionary accruals, it is anticipated that earnings’ value relevance …
Persistent link: https://www.econbiz.de/10012665521
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The value relevance of cash flows, current accruals, and non-current accruals in the UK
Akbar, Saeed; Ali Shah, Syed Zulfiqar; Stark, Andrew W. - In: International review of financial analysis 20 (2011) 5, pp. 311-319
Persistent link: https://www.econbiz.de/10009492101
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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
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Do taxes still affect earning persistence?
Pereira, Ângela; Pereira, Cláudia; Gomes, Luís; … - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-13
While financial statements are the primary source of information about a firm, they tend to be under earnings … temporary differences and the taxable temporary differences. In addition, we analyze which of the two earnings components are … increases more earning persistence than accruals. Therefore, deductible temporary difference may be an indicator of earnings …
Persistent link: https://www.econbiz.de/10014245910
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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
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Differential impact of earnings management on the accrual anomaly
Bansal, Manish; Ali, Asgar - In: The journal of asset management : a major new, … 22 (2021) 7, pp. 559-572
Persistent link: https://www.econbiz.de/10012793611
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Tax avoidance as earning game player in emerging economies : evidence from Pakistan
Marwat, Jahanzeb; Rajput, Suresh Kumar Oad; Dakhan, … - In: South Asian journal of business studies 12 (2023) 2, pp. 186-201
Persistent link: https://www.econbiz.de/10014305530