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Improving profitability forecasts with information on earnings quality
Demmer, Matthias - 2015
Prior literature documents the usefulness of the DuPont disaggregation for predicting firms future profitability, operating income, and stock market returns. In addition, research also emphasizes the importance of earnings quality information. However, there is a lack of research examining how...
Persistent link: https://www.econbiz.de/10010520353
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Conservative Accounting of Receivables
Březinová, Hana; Štohl, Pavel - In: Český finanční a účetní časopis 2011 (2011) 3, pp. 119-124
Receivables are company’s assets that can cause substantial problems, especially when these assets are rising. Therefore it is necessary to look after receivables continually and to apply the principle of conservative accounting. Unlike US GAAP, adjustments are used in the Czech Republic. As...
Persistent link: https://www.econbiz.de/10011194784
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Financial Analysis of the Greek Private Health Sector over the Last Decade (2002-2012)
Loukopoulos, George; Roupas, Theodoros - In: European Research Studies Journal XVII (2014) 2, pp. 3-19
The purpose of this study is to perform a comprehensive financial statement analysis for Hygeia, the largest Private Health Organization in Greece. In this regard, we employ a variety of theoretically advanced approaches. For instance, DuPont analysis based on the decomposition scheme of Nissim...
Persistent link: https://www.econbiz.de/10011085530
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Analisis financiero y control (slides)
Velez-Pareja, Ignacio - MASTER CONSULTORES - 2009
Estas son slides de notas de clase (en .pdf) del tema Analisis Financiero y control que se encuentra ya en SSRN. En estos slides se explica detalladamente los diferentes ratios financieros usados frecuentemete en administracion financiera. Introducimos algunos ejemplos y los slides sirven para...
Persistent link: https://www.econbiz.de/10010763020
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Financial ratio analysis
Pareja, Ignacio Velez - MASTER CONSULTORES - 2010
This is a course material (slides in pdf format) for the chapter Financial Analysis and Control Financial Ratio Analysis already in SSRN. In these slides I present a detailed explanation of different financial ratios commonly used in financial management. We introduce some examples in the slides...
Persistent link: https://www.econbiz.de/10010763039
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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...
Persistent link: https://www.econbiz.de/10010305701
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The quality of financial reporting in China: An examination from an accounting restatement perspective
Wang, Xia; Wu, Min - In: China Journal of Accounting Research 4 (2011) 4, pp. 167-196
This study uses restatements to reveal the poor quality of past accounting information reported within China's capital market. We show that up to a quarter of listed firms in mainland China explicitly admitted the poor quality of their financial information by restating their previous financial...
Persistent link: https://www.econbiz.de/10011936924
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What information in financial statements could be used to predict the risk of equity investment?
Liu, Min - In: Journal of Risk and Financial Management 14 (2021) 8, pp. 1-24
investment implied from accounting earnings, I propose to use financial statements to construct abnormal sales growth rates (ABG … ABG (ABPM) as the difference between the current value of sales growth rate (profit margin) and its benchmark, a weighted … value of the three preceding years' sales growth rate (profit margin). Then, I quantify whether and to what extent the news …
Persistent link: https://www.econbiz.de/10013201049
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Do foreign shareholders improve corporate earnings quality in emerging markets? Evidence from Vietnam
Chu, Thi Kim Huong - In: Cogent Economics & Finance 7 (2019) 1, pp. 1-22
Employing a panel dataset of Vietnamese non-financial listed firms, we find that firms with greater foreign shareholdings are aligned with higher quality of financial disclosure. More specially, we find that greater foreign shareholdings are associated with (i) lower earnings management; (ii)...
Persistent link: https://www.econbiz.de/10014001333
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Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
Thesing, Johannes; Velte, Patrick - In: Journal of Business Economics 91 (2021) 7, pp. 965-1004
categories: (1) earnings persistence and predictive ability, (2) discretionary accruals, (3) target beating and properties of …
Persistent link: https://www.econbiz.de/10014502015