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Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?.

Ramond, Olivier; Casta, Jean-François; Batsch, Laurent - Université Paris-Dauphine - 2007

L'IASB et le FASB ont formé, en 2003, un groupe de travail commun en vue de faire avancer le projet de création de …In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project …'information édictés par l'IASB. À partir d'un échantillon d'entreprises françaises et britanniques cotées, observées sur la période pré …

Persistent link: https://www.econbiz.de/10008532513

Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?

Ramond, Olivier; Batsch, Laurent; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2007

In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project … accounting income usefulness. In this article, we investigate whether the focus on a CI item is legitimate regarding the IASB …

Persistent link: https://www.econbiz.de/10011093898

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - 2018

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...

Persistent link: https://www.econbiz.de/10011976309

Earnings Quality Attributes and Performance of Malaysian Public Listed Firms

Mahmud, Radziah - 2009

This study attempts to address the question whether earnings quality of Malaysian public listed firms is associated with performance. Five attributes of earnings quality namely predictive value, feedback value, timeliness, faithful representation and neutrality as well as two common financial...

Persistent link: https://www.econbiz.de/10013156837

The Impact of M&A on Performance : Alternative Measures of Rates of Profit

Meeks, Geoff - 2020

Previous studies of the impact of M&A on performance have employed a range of measures of “profitability” or “rate of return”. Sometimes they have provided little in the way of rationalization; and sometimes the most appropriate measures have not been deployed for testing the chosen...

Persistent link: https://www.econbiz.de/10012835164

Diversified Firms and Analyst Earnings Forecasts : The Role of Management Guidance at the Segment Level

André, Paul - 2019

Using a unique, manually-collected dataset, we are the first to analyze the role that management guidance at the segment level plays for the financial analyst earnings forecasts of diversified firms. About half of the diversified European firms in the sample provide segment-level guidance (SLG),...

Persistent link: https://www.econbiz.de/10012900343

Customer-Base Concentration, Investment, and Profitability : The U.S. Government as a Major Customer

Cohen, Daniel A. - 2019

We examine whether customer-base concentration has a differential impact on profitability for firms contracting with major government customers versus firms contracting with major corporate customers. We document that firm profitability increases with the concentration of major government...

Persistent link: https://www.econbiz.de/10012902677

Management earnings guidance as a commitment device

Black, Dirk E.; Gipper, Brandon; Stocken, Phillip C. - 2021

This paper examines whether issuing management earnings guidance motivates a firm to raise its level of performance. The failure of management to attain a forecast may reflect poorly on its industry understanding, knowledge of the firm, and management capability. Accordingly, we hypothesize and...

Persistent link: https://www.econbiz.de/10012585955

A class of behavioral models for the profit-maximizing firm

Choné, Philippe; Linnemer, Laurent - 2022

We study the behavior of a firm that consistently maximizes a misspecified profit function. We provide an equilibrium concept where the misspecification error remains undetected. We examine the uniqueness and stability of the equilibria. The model of the price-taking firm belongs to this class....

Persistent link: https://www.econbiz.de/10013186353

Analysis of insurance companie's efficiency in the Republic of Serbia

Lukic, Radojko; Sokic, Miro; Kljenak, Dragana Vojteski - In: Economic and environmental studies : a journal for … 18 (2018) 1, pp. 249-264

Lately, as it is known, considerable theoretical and practical attention has been dedicated to the problems of analysing the business efficiency of insurance companies, both worldwide and in particular countries. In view of this, the paper conveys a complex analysis of the 2016 business...

Persistent link: https://www.econbiz.de/10011873276

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