earnings

Description This paper provides experimental evidence about how the interaction between a company's earnings and its information system influences the degree of honest reporting by managers in a capital budgeting task. Specifically, the results show that participants overstate cost less when the...

Description This study applies a model of systematic belief revision to examine the effect of the relation between current-period unexpected earnings and prior-period security returns on the currentperiod relation between those unexpected earnings and returns. Cross-sectional analysis blurs the...

Description Forecasting future period profitability is widely identified as an aim of financial statement analysis, and these forecasts are typically relied upon for the estimation of firm value. To facilitate this, the decomposition of earnings into its components or drivers, is typically...

Description This study seeks to examine the relation between non-audit services provided by incumbent auditors and an important aspect of earnings quality – conservatism, using New Zealand data. Conservatism is defined as the adoption of accounting policies that accelerate expenses towards the...

Description The purpose of this study is to examine the impact of recent corporate governance reforms on the association between governance practices and earnings management. Accounting Research Journal An investigation of the association between corporate governance, earnings management and...

Description The purpose of this study is to examine whether financial analysts mislead investors in recognizing the differential persistence of the three cash flow components of earnings, defined by Dechow et al., in forecasting annual earnings. Accounting Research Journal Do analysts mislead...

Description The purpose of this paper is to investigate the properties of net income (NI) and total comprehensive income (TCI) of listed companies in New Zealand (NZ). Four properties of TCI and NI are examined: persistence, variability, predictive ability, and value relevance. Whether the value...

Description The purpose of this paper is to examine the contention that a strengthening of corporate governance mechanisms would result in the improved relevance and reliability of financial statements. Accounting Research Journal Does board governance improve the quality of accounting...

Description This paper aims to use Australian analysts’ forecast data to compare the relative accuracy of consensus and the most recent forecast in the month before the earnings announcement. Accounting Research Journal Australian evidence on the accuracy of analysts' expectations: The value of...

Description The purpose of this paper is to extend the literature on earnings management by examining whether stock dividends provide management with an incentive to manipulate earnings. Accounting Research Journal Earnings management and the market performance of stock dividend issuing firms...

This is a big week for stocks, many important companies reporting earnings and giving guidance. A great big list of reporters, along with the days, is below (via the New York Times): CORPORATE EARNINGS Companies reporting results will include Halliburton, Hasbro, McDonald’s and Texas...

A sharp rise in Spain's borrowing costs on Thursday sent the single currency lower as fears rose that a full sovereign bailout was inevitable, but European shares hit 11-weeks highs as second-quarter company results lifted sentiment. Despite all the efforts by Madrid to cut its budget deficit...

Cocoa bean prices: Domestic as well as international prices of key raw material - cocoa have significant impact on margins. Excise duties : Changes in excise levied on malt and chocolate influences end product prices and thereby volume growth as well as margins. Changes in custom duties and...

A report analysing the earnings quality of a utility company.

Corporate earnings boost recovery hopes Read article at Corporate earnings boost recovery hopes Do you think these are signs of the recovery for the global meltdown ? :)congo

A man walks past a beggar every day and gives him Rs. 10 and that Continues for a year. Then suddenly the daily donation changes to Rs. 7, 50. "Well," the beggar thinks, "it's still better than nothing ." A year passes in this way until the man's daily donation suddenly becomes Rs. 5...

Hi Friends, Here is a report on Latest Market Trends and Recent Earnings Overview of some of India's Largest Company's. Hope its useful to most of MP friends. Regards, Abhishek

Oprinski Selected as CEO for Capital Earnings & Research ... "Customer Service, The Strategy for the 2000's," a general aviation pilot and has an MBA from Vanderbilt University. The company's growth model is expected to accelerate under Oprinski's leadership ... More...

Hi Friends, Here is a research report on Latest financial performances of few top class Indian companies. Hope this might be of some help to you guys. Appreciate your feedback. Abhishek.

College women expect earnings to be less ... pattern, where women expect much less." Dr. Babcock cited a 2007 CNN/Money survey of MBA students in which male students expected to earn 9 percent more than females one ... More...