Intellectual Capital and Earnings Quality: Do They Connect?

The Relationship between Intellectual Capital and Earnings Quality

The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of...

the relationship between intellectual capital and earnings quality

the purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. the research was conducted with 158 accepted companies and 948 firm-year observations from iran stock market. empirical studies were conducted based on hypothesis by value added intellectual coefficient as measures of intellectual capital and taking absolute value of...

Earnings Quality Metrics and What They Measure

Universal Grammar and Chaos/Complexity Theory: Where Do They Meet And Where Do They Cross?

  Abstract The present study begins by sketching "Chaos/Complexity Theory" (C/CT) and its applica-tion to the nature of language and language acquisition. Then, the theory of "Universal Grammar" (UG) is explicated with an eye to C/CT. Firstly, it is revealed that CCT may or may not be allied with a theory of language acquisition that takes UG as the initial state of language acquisition for ...

Earnings Announcements and Portfolio Selection. Do They Add Va

A number of articles have explored analysts' earnings estimates, analysts' forecasting ability and the reaction of stock prices to earnings announcements. The concern of this paper is the group of stocks whose earnings announcements constitute positive "earnings surprise" given a consensus of analysts' expected earnings. The consensus derives from a twenty quarter, seasonally adjusted earnings ...