نتایج جستجو برای: predicting earnings

تعداد نتایج: 142908  

2006
Barry R. Chiswick Anh T. Le Paul W. Miller IZA Bonn

How Immigrants Fare Across the Earnings Distribution: International Analyses This paper applies the quantile regression methodology to the study of the determinants of the distribution of earnings among the native born and immigrants in the United States and Australia. The analysis for immigrants is performed separately for those from Englishspeaking and non-English speaking origins. Using Cens...

ژورنال: :پژوهش های حسابداری مالی و حسابرسی 0
شهناز مشایخ دانشیار گروه حسابداری، دانشگاه الزهرا (س)، تهران، ایران صدیقه دوستیان - دانشجوی دکتری حسابداری دانشگاه الزهرا (س) و عضو هیئت علمی دانشگاه بجنورد

افزایش در سرمایه گذاری های نامشهود شرکت به دلایل مختلف کیفیت سود را کاهش می دهد، یکی از آن دلایل نوسان بالا در درآمدها و جریان های نقدی شرکت به دلیل سرمایه گذاری های نامشهود است که منجر به عدم اطمینان درباره منافع آینده شرکت نسبت به انجام سرمایه گذاری های مشهود می شود. در این مقاله ابعاد کیفیت سود بر حسب دو نوع صنعت شامل صنایع دانش بنیان (صنایعی که دارای مخارج نامشهود بالا مانند تحقیق و توسعه م...

Journal: :advances in mathematical finance and applications 0
masome mami adepartment of accounting, ilam branch, islamic azad university, ilam, iran. rahmatollah mohammadipour adepartment of accounting, ilam branch, islamic azad university, ilam, iran

cost by considering earnings quality for accepted companies in tehran stockexchange. this survey investigates a population of 76 companies during the timeperiod of 2009-2014. the results show that under high earnings quality, the marketrisk factor, the book risk to market factor, and the size risk factor have positiveeffects, and the profit risk factor has negative effects on shareholders equit...

Journal: :مطالعات تجربی حسابداری مالی 0
حجت اله صیدی استادیار گروه حسابداری، دانشگاه آزاد اسلامی واحد تهران شمال مرجانه موحدپور کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد تهران شمال

because of specific characteristics of companies in specific industries such asconstruction industry, whose operation cycles are usually more than one fiscal year,there are different methods and policies for revenue recognition. errors inaccounting estimates in specific industries reduce the usefulness of accountinginformation. it makes reported profit in the financial statements vary from actu...

ژورنال: مدیریت شهری 2016
Ghasemi Mobara , Saeed , Soleimani Rasa, Mohammad , Yasami, Shabnam ,

Earnings management has inverted the main objective of financial reporting through the distortion of the actual economic performance of companies and prevented the complete transfer of information to market. Given the importance of subject of research, incentives that cause earnings management have been reviewed from various aspects. The main purpose of this research is to examine the relations...

The main purpose of this study, is to evaluate the effect of diversion earnings forecast and earnings realized on returns stocks in Tehran Stock Exchange. In fact, this research aims to examine the diversion of earnings resulting from the diversion of corporates managers forecasts earnings, what impact these diversion of earnings have on the returns of stock price. To achieve this, 194 companie...

Journal: :اقتصاد پولی مالی 0
محمدرضا عباسزاده محبوبه کاظمی عبداله آزاد

this paper investigates the link between accrual and cash flow components of earnings and future abnormal earnings and equity values. the base of tests in this paper is ohlson (1999) model and net income, equity book value and return on equity book value, is the variables that used in this paper. the statistical population of this research is the firms accepted in the tehran stock exchange that...

2004
David A. Green Christopher Worswick

We argue that when immigrant earnings are considered in the context of post-arrival human capital investment: cohort quality should be defined in terms of the present value of the whole earnings profile; and, an appropriate definition of “macro” effects is obtained using the earnings profile of the native born cohort entering the labour market at the same time as an immigrant cohort. We illustr...

Journal: :Demography 1979
W C Wolf M M MacDonald

Focusing on the effects of men's earnings, this paper analyzes remarriage. Previous empirical research has not established what theoretical aspects of men's earnings are important. Here, data for Wisconsin high school graduates that include male respondents' Social Security earnings history are analyzed. The results indicate that absolute earnings, earnings instability, and earnings relative to...

Journal: :The American economic review 2009
Daniel Sullivan Till von Wachter

In this paper we exploit a unique database that merges longitudinal earnings data on Pennsylvanian workers with national death records to study the detailed nature of the correlation between earnings and mortality. We find that the estimates typically reported in the literature, which are based on single years of earnings data, are likely to understate substantially the strength of the associat...

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