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Measuring investors' assessment of earnings persistence : do investors see through smoothed earnings?
Wang, Zheng - In: Review of quantitative finance and accounting 42 (2014) 4, pp. 691-708
Persistent link: https://www.econbiz.de/10010433515
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The relation between income smoothing, earnings persistence and IFRS adoption
Kolozsvari, Ana Carolina; Macedo, Marcelo Alvaro da Silva - In: Revista Brasileira de Finanças : RBFin 16 (2018) 2, pp. 251-284
Persistent link: https://www.econbiz.de/10012125219
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A Re-Examination of Analysts’ Superiority over Time-Series Forecasts of Annual Earnings
Bradshaw, Mark T - 2012
We re-examine the widely held belief that analysts' earnings per share (EPS) forecasts are superior to random walk (RW) time-series forecasts. We investigate whether analysts' annual EPS forecasts are superior, and if so, under what conditions. Simple RW EPS forecasts are more accurate than...
Persistent link: https://www.econbiz.de/10013116514
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Implications of the Time-Series Increase in the Relative Informativeness of Taxable Income for Future Earnings and Stock Returns
Kim, Sangwan - 2019
Prior research finds that taxable income is a more useful performance metric when book income quality is low (i.e., the … “supplemental information role of taxable income”). We predict and find that taxable income's supplemental information role for … future earnings growth increases over time as book income quality declines over time. This time-series increase in the …
Persistent link: https://www.econbiz.de/10012904690
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A note on the time series measure of conservatism
Brauer, Sebastian; Westermann, Frank - 2010
Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in …
Persistent link: https://www.econbiz.de/10003940082
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A note on the time series measure of conservatism
Brauer, Sebastian; Westermann, Frank - 2010
Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in …
Persistent link: https://www.econbiz.de/10009660971
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Accounting Conservatism in Japan : Time Series Analysis of the Asymmetric Timeliness of Earnings
Suda, Kazuyuki - 2011
We examine time-series variations in accounting conservatism in the Japanese market. Previous studies have found that the Japanese market has low accounting conservatism. Over the last 30 years, however, the Japanese market has experienced significant institutional changes. Thus, we examine...
Persistent link: https://www.econbiz.de/10013117997
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A Note on the Time Series Measure of Conservatism
Brauer, Sebastian - 2010
Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in …
Persistent link: https://www.econbiz.de/10013147269
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Time-Series Properties of Quarterly Aggregate Earnings
Jo, Koren M. - 2020
This analysis examines the time-series properties of quarterly aggregate earnings. We find that when aggregated, quarterly earnings can be fairly well described as following a simple random walk (RW) process. That is, the best historical time-series predictor for quarterly aggregated earnings is...
Persistent link: https://www.econbiz.de/10012838165
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Heads and tails of earnings management : quantitative analysis in emerging countries
Durana, Pavol; Valaskova, Katarina; Chlebikova, Darina; … - In: Risks : open access journal 8 (2020) 2/57, pp. 1-21
Earnings management is a globally used tool for long-term profitable enterprises and for the apparatus of reduction of bankruptcy risk in developed countries. This phenomenon belongs to the integral and fundamental part of their business finance. However, this has still been lax in emerging...
Persistent link: https://www.econbiz.de/10012292909