Timing earnings
نویسندگان
چکیده
منابع مشابه
Theories of Earnings - Announcement Timing
Recent empirical research has found that when a firm releases its earnings report earlier than expected, its stock price rises, on average, while if the report is late, its stock price declines. The analysis here focuses on two alternative explanations for these findings, each based on the premise that some firms with unfavorable earnings increase their reported income through earnings manageme...
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After dropping for a century, the average retirement age for U.S. males seems to have leveled off in recent decades. An important question is whether as future improvements in technology cause wages to rise, desired retirement ages will resume their downward trend, or not. This paper attempts to use HRS panel data to test how relatively high (or low) earnings affect male retirement ages. Our go...
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Whether or not a household is counted among the poor depends upon its annual money income. As a measure of economic status, however, annual money income has serious limitations. In this paper an alternative indicator of economic status, called earnings capacity, is developed. Earnings capacity is designed to measure the ability of a living unit to generate an income stream if it were to use its...
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Dichev and Tang (2008) (this issue) document the incremental predictive power of past earnings volatility for the persistence of current earnings. We revisit their findings by allowing for several theoretically motivated factors (firm size, earnings growth, and the extent of managerial accounting discretion as detected by abnormal accruals) in order to verify the robustness of this effect. We a...
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ژورنال
عنوان ژورنال: China Journal of Accounting Research
سال: 2011
ISSN: 1755-3091
DOI: 10.1016/j.cjar.2011.10.001