Zobrazeno 1 - 10
of 1 291
pro vyhledávání: '"earnings characteristics"'
Autor:
Amiri, Roya1 amirir24081367@gmail.com, Ashtab, Ali2 a.ashtab@urmia.ac.ir, Heydari, Mahdi3 m.heydari@urmia.ac.ir
Publikováno v:
Financial Research Journal (FRJ). 2024, Vol. 26 Issue 2, p355-374. 20p.
Autor:
Lorek, Kenneth S.1 Ken.Lorek@nau.edu
Publikováno v:
Journal of Theoretical Accounting Research. Spring2015, Vol. 10 Issue 2, p13-24. 12p.
Autor:
Bremser, Wayne G.
Publikováno v:
The Accounting Review, 1975 Jul 01. 50(3), 563-573.
Externí odkaz:
https://www.jstor.org/stable/245013
Publikováno v:
Accounting & Finance. Jun2009, Vol. 49 Issue 2, p223-246. 24p. 1 Diagram, 5 Charts.
Autor:
Kyungran Lee, ShinWoo Lee
Publikováno v:
SSRN Electronic Journal.
We examine the effect of the adoption of the new revenue recognition standard (ASC 606) on earnings quality and the role of earnings in the debt market. We find that ASC 606, a transition from a rules-based to a principles-based accounting standard,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::60674fc1de7e2c78e836db57e77dada4
https://doi.org/10.2139/ssrn.3534039
https://doi.org/10.2139/ssrn.3534039
Autor:
Xin Lv
Publikováno v:
Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::60a0b34238a8ac60db60e38afb8dc535
https://doi.org/10.2991/icoeme-19.2019.72
https://doi.org/10.2991/icoeme-19.2019.72
Publikováno v:
Foundations & Trends in Finance. 2012, Vol. 7 Issue 1/2, p74-77. 4p.
Publikováno v:
Accounting & Finance. 49:223-246
This study provides empirical evidence on factors that drive differential interpretation of earnings announcements. We document that Kandel and Pearson's forecast measures of differential interpretation are decreasing in proxies for earnings quality
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2ba45ada21667999e4c24b6d6ddec45f
https://doi.org/10.1111/j.1467-629x.2008.00292.x
https://doi.org/10.1111/j.1467-629x.2008.00292.x
Publikováno v:
SSRN Electronic Journal.
Limited evidence exists on the effects of the audit market regulation and the structure of the audit market on audit quality. We explore the link between regulation and three key earnings characteristics — discretionary accruals, loss avoidance, an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1c3cb118c30ed70b5f576ab2136ad4e9
https://doi.org/10.2139/ssrn.2434444
https://doi.org/10.2139/ssrn.2434444
