A Specification Analysis Of The Unexpected Earnings Response Regression Model


A Specification Analysis Of The Unexpected Earnings Response Regression Model
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A Specification Analysis Of The Unexpected Earnings Response Regression Model


A Specification Analysis Of The Unexpected Earnings Response Regression Model
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Author : C. S. Agnes Cheng
language : en
Publisher:
Release Date : 1991

A Specification Analysis Of The Unexpected Earnings Response Regression Model written by C. S. Agnes Cheng and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with categories.




Journal Of Accounting Literature


Journal Of Accounting Literature
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Author :
language : en
Publisher:
Release Date : 1991

Journal Of Accounting Literature written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Accounting categories.




Earnings Measurement Determination Management And Usefulness


Earnings Measurement Determination Management And Usefulness
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 1999-11-30

Earnings Measurement Determination Management And Usefulness written by Ahmed Riahi-Belkaoui and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-11-30 with Business & Economics categories.


Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be smoothed, for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their colleagues in the academic community. Riahi-Belkaoui argues that the interest in earnings and its related issues of measurement, determination, management, and usefulness stems from three factors: 1) the crucial importance of earnings as the shareholders' share of the corporation's wealth; 2) the reliance of investors and users on earnings and the transformation of earnings for resource allocation decision making; and 3), the direct association between the efficiency of the capital markets and timely provision of earnings data. Each chapter identifies the nature of the issues surrounding the concept of earnings and presents empirical evidence that can be used to make enlightened corporate decisions or to aid in the development of public policy.



Advances In International Accounting


Advances In International Accounting
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Author : J. Timothy Sale
language : en
Publisher: Elsevier
Release Date : 2004-09-11

Advances In International Accounting written by J. Timothy Sale and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-09-11 with Business & Economics categories.


Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.



Earnings Management


Earnings Management
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Author : Joshua Ronen
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-08-06

Earnings Management written by Joshua Ronen and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-08-06 with Business & Economics categories.


This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?



Focus On Finance And Accounting Research


Focus On Finance And Accounting Research
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Author : Michael H. Neelan
language : en
Publisher: Nova Publishers
Release Date : 2007

Focus On Finance And Accounting Research written by Michael H. Neelan and has been published by Nova Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.


Preface; The Role of Revenues and Costs in CEO Compensation; The Importance of Intellectual Capital Reporting: Perspectives from Finance Professionals; Has Regulation Changed the Market's Reward for Meeting or Beating Expectations?; Reaction of the Brazilian Stock Market to Positive and Negative Shocks; Earnings Management to Meet Earnings Benchmarks: Evidence from Japan; Audit in Ukraine; Auditor Reputation and Auditor Independence: Evidence from an Emerging Market; Trends of the Returns-Earnings Associations Over the Last Three Decades; Managers' Discretionary Behaviour, Earnings Management and Corporate Governance: An Empirical International Analysis; Index.



Analysts Overreaction Underreaction To Earnings Information As An Explanation For Anomalous Stock Price Behavior


Analysts Overreaction Underreaction To Earnings Information As An Explanation For Anomalous Stock Price Behavior
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Author : Jeffery Abarbanell
language : en
Publisher:
Release Date : 1991

Analysts Overreaction Underreaction To Earnings Information As An Explanation For Anomalous Stock Price Behavior written by Jeffery Abarbanell and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Stocks categories.




Research In Finance


Research In Finance
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Author : Andrew H. Chen
language : en
Publisher: Emerald Group Publishing
Release Date : 2008-03-04

Research In Finance written by Andrew H. Chen and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-03-04 with Business & Economics categories.


Contains contributions on a range of important issues in research in finance and economics. This volume includes topics such as the IPO underwriting spreads, the moral hazard problems in bank regulation as well as in the cost of deposit insurance, the loan yield spreads, and the aggregate bank performance at the state-level.



A Reexamination Of Auditor Versus Model Accuracy Within The Context Of The Going Concern Opinion Decision


A Reexamination Of Auditor Versus Model Accuracy Within The Context Of The Going Concern Opinion Decision
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Author : William S. Hopwood
language : en
Publisher:
Release Date : 1991

A Reexamination Of Auditor Versus Model Accuracy Within The Context Of The Going Concern Opinion Decision written by William S. Hopwood and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with categories.




Presentation Of Multiattribute Data


Presentation Of Multiattribute Data
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Author : Narayan S. Umanath
language : en
Publisher:
Release Date : 1991

Presentation Of Multiattribute Data written by Narayan S. Umanath and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with categories.