Zobrazeno 1 - 10
of 107
pro vyhledávání: '"earnings predictability"'
Publikováno v:
Cogent Economics & Finance, Vol 12, Iss 1 (2024)
Corruption within corporate entities continues to be a relatively overlooked yet significant issue to date. This study seeks to investigate the impact of corruption on the quality of earnings. The sample comprises 846 firm-years listed on the Indones
Externí odkaz:
https://doaj.org/article/f5e40f6c056e48a5a449e06fff2c3c85
Publikováno v:
Revista Contabilidade & Finanças, Vol 35, Iss 95 (2024)
ABSTRACT This study analyzes the relationship between integrated reporting and shareholder value creation of public companies in 39 countries, between 2011 and 2018. The integrated report has emerged as a means of meeting the different information ne
Externí odkaz:
https://doaj.org/article/3abb8d87827b4383a069177d5cc639aa
Autor:
Ijaz Ali
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
Prior research generally reports a positive relationship between firm-level accounting earnings surprises and contemporaneous stock prices, indicating that accounting earnings carry value-relevant information. Recent studies, however, show that inves
Externí odkaz:
https://doaj.org/article/7139d018c58e4e1ab67e806146f33443
Autor:
Valentin Gabriel CRISTEA
Publikováno v:
Challenges of the Knowledge Society, Vol 14, Iss 1, Pp 801-814 (2021)
Fair value measurements are on the Romanian Commercial Bank earnings at June 30, 2019. We focus on the relationship between fair value measurements and predictability as a measure of earnings quality. The data collected are from the Romanian Commerci
Externí odkaz:
https://doaj.org/article/7a52ab703ff24f31ba765de158d8eda4
Autor:
Valentin Gabriel CRISTEA
Publikováno v:
Challenges of the Knowledge Society, Vol 14, Iss 1, Pp 815-822 (2021)
Fair value measurements are on the Transilvania Bank Group earnings from December 31, 2017 to December 31, 2018. We search on the correlation between fair value measurements and earnings quality. As the fair value is an independent variable, the earn
Externí odkaz:
https://doaj.org/article/c972bebea223445b989ea29581c341fd
Autor:
Pirveli, Erekle
Publikováno v:
Journal of Financial Reporting and Accounting, 2020, Vol. 18, Issue 3, pp. 563-589.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-03-2019-0043
Akademický článek
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Akademický článek
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Autor:
Eames, Michael J., Glover, Steven M.
Publikováno v:
The Accounting Review, 2003 Jul 01. 78(3), 707-724.
Externí odkaz:
https://www.jstor.org/stable/3203222
Publikováno v:
The Accounting Review, 1998 Apr 01. 73(2), 277-294.
Externí odkaz:
https://www.jstor.org/stable/248469