搜索结果: 1-15 共查到“经济学 earnings”相关记录22条 . 查询时间(0.048 秒)
Impact of Earnings Smoothness on Stock Prices, Stock Returns and Future Earnings Changes – the Polish Experience
Earnings smoothness Stock returns Stock valuation Valuation multiples
2016/1/27
Capital markets appreciate stability. It means that companies reporting smooth earnings patterns tend to be priced relatively high. However, the empirical issue is whether such valuation premiums for ...
We discuss recent developments in the literature that studies how the dynamics of earnings
and wages a§ect consumption choices over the life cycle. We start by analyzing the theoretical
impact of in...
Just Say No to Wall Street: Putting A Stop to the Earnings Game
Stocks Performance Expectations Goals and Objectives Risk and Uncertainty
2015/4/23
Putting an end to the "earnings game" requires that CEOs reclaim the initiative by avoiding earnings guidance and managing expectations in such a way that their stocks trade reasonably close to their ...
Earnings Inequality and the Intersectionality of Gender and Ethnicity In Sub-Saharan Africa: The Case of Tanzanian Manufacturing
Gender Ethnicity Intersectionality Wage inequality Tanzania
2014/12/26
This paper explores the effect of gender and ethnic intersectionality on earnings and returns to schooling in the Tanzanian manufacturing sector. We estimate quantile earnings functions with data from...
太原工业学院会计原理课件CHAPTER 11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings
太原工业学院 会计原理 课件 CHAPTER 11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings
2014/9/10
太原工业学院会计原理课件CHAPTER 11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings。
This study uses survey data collected from five large cities in China to describe and decompose the earnings difference between female and male workers. The results indicate that the main source of lo...
太原工业学院管理工程系会计学原理英文课件CHAPTER11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings
太原工业学院 管理工程系 会计学原理 英文课件 CHAPTER11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings
2013/6/24
太原工业学院管理工程系会计学原理英文课件CHAPTER11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings。
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
Do Supplementary Sales Forecasts Increase the Credibility of Financial Analysts' Earnings Forecasts?
fi nancial analyst sales forecast revenue forecast forecast accuracy
2011/8/21
This study examines whether the market reacts more strongly to earnings forecast revisions when financial analysts supplement their earnings forecasts with sales forecasts. I find that earnings foreca...
Workers' Earnings in the Philippines: Comparing Self-Employment with Wage Employment
Workers' Earnings Self-Employment Wage Employment
2010/10/8
Analysis of labor force survey (LFS) data since the early 1990s reveals several important changes in the structure of the Philippine labor force. One is the movement from self-employment to wage emplo...
Structural Changes in the Contemporaneous Linear Relation between Returns and Earnings after 1997 Financial Crisis in Korea
returns-earnings relations Asian financial crisis accounting reforms
2009/5/7
We study the effect of accounting reforms on the quality of accounting information after the 1997 financial crisis in Korea. Using observations of accounting earnings and stock returns over the past ...
A Tale of Two Anomalies: The Implications of Investor Attention for Price and Earnings Momentum
Price Earnings Momentum
2014/3/18
We examine the role of investor attention in explaining the profitability of price
and earnings momentum strategies. Using trading volume and market state to
measure cross-sectional and time-serie...
AbstractThis paper estimates earnings differentials between state and non-state sectors for Chinese urban residents in 1996 by taking into account differences in non-wage benefits. Household survey da...
The Audit Opinion of Earnings Management in Listed Companies of China
earnings management financial sensitive zones financial sensitive accounts audit opinion
2007/7/4
The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed com...
Toward the Effect of Audit Quality on Earnings Management——Empirical Evidence from Manufacturing Enterprises Listed in Shanghai Stock Market
audit quality earnings management discretionary accruals dual audit non-dual Audit First Ten auditors non-First Ten auditors
2007/7/4
Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In ...