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Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
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Stock options, idiosyncratic volatility, and earnings quality
Alam, Pervaiz; Liu, Min; Liu, Zhefeng; Peng, Xiaofeng - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10011300934
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Is window-dressing around going public beneficial? : evidence from Poland
Lizińska, Joanna; Czapiewski, Leszek - In: Journal of risk and financial management : JRFM 12 (2019) 1/18, pp. 1-16
The informativeness of financial reports has been of a great importance to both investors and academics. Earnings are crucial for evaluating future prospects and determining company value, especially around milestone events such as initial public offerings (IPO). If investors are misled by...
Persistent link: https://www.econbiz.de/10011961482
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Persistence of pre-IPO earnings of new companies from CEE stock markets
Sosnowski, Tomasz - In: Equilibrium : quarterly journal of economics and … 17 (2022) 2, pp. 415-434
Persistent link: https://www.econbiz.de/10013347472
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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
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Earnings quality measures and excess returns
Perotti, Pietro; Wagenhofer, Alfred - In: Journal of business finance & accounting : JBFA 41 (2014) 5/6, pp. 545-571
Persistent link: https://www.econbiz.de/10010404078
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Do stock markets acceptably reflect earnings manipulation? : analysis of Indian manufacturing firms
Chopra, Monika; Miglani, Abhishek - In: Decision 45 (2018) 3, pp. 270-280
Persistent link: https://www.econbiz.de/10011951039
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Does real activities management influence earnings quality and stock returns in emerging markets? : evidence from Korea
Jeong, Kwang Hwa; Choi, Seung Uk - In: Emerging markets, finance & trade : a journal of the … 55 (2019) 12, pp. 2834-2850
Persistent link: https://www.econbiz.de/10012211040
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Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk; Roland, Kristin C. - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
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Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
This study investigates the effect of a security regulation that occurs concomitantly with International Financial Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of this regulation, we use a treatment (i.e., Italy) and a...
Persistent link: https://www.econbiz.de/10012903286