Purpose – The purpose of this research is to study the extent to which various price and earnings momentum measures can … from January 1989 to May 2004. Findings – It was found that a number of individual, and combinations of, price and earnings …

Purpose – The purpose of this paper is to examine the reaction to earnings announcements in a small stock market … earnings announcements in the small Danish stock market from 1999‐2004. Findings – The paper finds abnormal volatility in the … studies, the paper finds that unexpected earnings are best proxied using a model based on consensus analyst forecasts …

Purpose – The purpose of this paper is to examine whether non‐mandated earnings disclosures include value … explores the informational content of good, bad and neutral voluntary earnings disclosures. The OLS panel regression framework … earnings disclosures (i.e. earnings forecasts and quarterly earnings disclosures). Findings – Empirical tests show that …

Purpose – Accounting research has emphasized target and bidder managers' incentives to manipulate earnings during … corporate control contests. However, prior studies examining earnings management by takeover targets have obtained mixed results … of this study is to examine earnings management by friendly takeover targets in the year preceding the deal announcement …

Purpose – This paper aims to investigate the relation between corporate governance and earnings management around UK … structure, and capital structure on discretionary current accruals – a proxy for earnings management – for a sample of size …‐controlled rights issuers. Rights issues are chosen as a context in which firms have particular incentives to manage earnings. Findings …

trading behavior of foreign and domestic investors during the post‐announcement periods of scheduled earnings and unscheduled … non‐earnings announcements. Findings – The results show that the post‐announcement drift exists for both types of news …

Purpose – The purpose of this paper is to investigate the link between ownership structure, earnings management (EM … associated with any significant level of earnings management. Finally, a negative association was found between EM and abnormal … prevent controlling shareholders from managing earnings in stock‐financed M&A. Practical implications – The authors’ results …

accounting information, this study aims to assess the field of the accounting value relevance of book value and earnings in share … study period. Findings The authors find that earnings and book value are statistically significantly associated with firm … evidence that book value is statistically more value-relevant than earning per share models; expectedly, the earnings explain a …

This study examines the value relevance of earnings and Book values derived under the Kuwaiti accounting system that …), the study uses statistical association between stock prices and both earnings and book values to measure value …‐relevance of the accounting system. The study also compares the incremental explanatory power of earnings and book values and …

employment and earnings compared to what labour contractors usually offer. Design/methodology/approach – Based on the primary … joining actually improves the earnings. Findings – The authors observe that a civil society not necessarily is able to provide … earnings increase. However, the lack of work consignment forces many workers to operate through the contractors. Not …