Impact of Earnings Smoothness on Stock Prices, Stock Returns and Future Earnings Changes - the Polish Experience
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چکیده
منابع مشابه
Purchase Obligations, Earnings Persistence and Stock Returns
This paper examines whether the disclosure of purchase obligations in the MD&A section of 10-K filings provides useful information to investors. Firms are predicted to enter into additional purchase obligations when they expect an increase in demand for their products. As such, growth in purchase obligations is predicted to be associated with higher future sales and earnings. The evidence is co...
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ژورنال
عنوان ژورنال: European Financial and Accounting Journal
سال: 2014
ISSN: 1802-2197,1802-2197
DOI: 10.18267/j.efaj.125