نتایج جستجو برای: earnings persistence
تعداد نتایج: 61115 فیلتر نتایج به سال:
This research is entitled “The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence”. The question “Is the persistence earnings affected by accrual reliability, debt levels cash flow volatility? objective to examine empirically effect volatility persistence. level are independent variables in this study while dependent variable. used secondary data form ann...
We examine whether the post forecast revision drift is attributable to investors’ underreaction to industry-wide and/or firm-specific earnings news in analysts’ forecast revisions. We find a large drift associated with industry-wide earnings news but, on average, no drift associated with firm-specific earnings news. Consistent with the functional fixation hypothesis, we show empirically that th...
This paper looks at longitudinal aspects of changes in Italian male earnings inequality since the late 1970s by decomposing the earnings autocovariance structure into its persistent and transitory parts. Cross-sectional earnings differentials are found to grow over the period. The longitudinal analysis shows that such growth is determined by the permanent earnings component and is due both to a...
Previous studies of intergenerational income mobility have typically focused at on estimating persistence across generations at the mean of the distribution of sons’ earnings. Here, we use the relatively new unconditional quantile regression (UQR) technique to consider how the association between parental income in childhood and sons’ adult earnings vary across the distribution of sons’ earning...
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...
Behavioral Finance aims to explain empirical anomalies by introducing investor psychology as a determinant of asset pricing. This study provides strong evidence that anomalous stock price behavior following earnings announcements is due to a representativeness bias. It investigates current and past earnings surprises and subsequent market reaction for listed US companies over the period 1983-19...
Acknowledgements: We thank the Leibniz Association for supporting this study in the research network Noncognitive Skills: Acquisition and Economic Consequences. Furthermore, Friedhelm Pfeiffer’s research was supported by the German Science Foundation’s grants PF 331/2 (Microeconometric Methods to Assess Heterogeneous Returns to Education) and PF 331/3 (Wages, Rent-Sharing and Collective Wage Ba...
شناسایی و مدیریت ریسک، از رویکردهای جدیدی است که برای تقویت و ارتقای اثربخشی سازمانها مورد استفاده قرار میگیرد. هدف از مدیریت ریسک شناسایی و ارزیابی ریسک و کاهش آن با استفاده از منابع اقتصادی در اختیار مدیر است. در مطالعه حاضر مدل ریسک شرکت برآورد و اثربخشی آن بر ویژگیهای سود شرکت مورد بررسی قرار گرفته است. جامعه آماری پژوهش شامل شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران میباشد و نمون...
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