Ditapis dengan
The value relevance of earnings levels in the return-earnings relation
Purpose – Prior studies provide mixed propositions on whether earnings levels or earnings changes provide the better explanatory power for variations of stock returns and whether the time-series behavior of earnings affects the value relevance of both earnings variables. This paper aims to compare the value relevance of earnings levels with that of earnings changes in the return-earnings …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 21 No. 4, 2013 pp. 260-284
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The supplemental role of operating cash flows in explaining share returns
Purpose – In response to recent concerns on earnings quality and a firm’s fundamental performance, the purpose of this paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and operating cash flows in a firm’s valuation. Design/methodology/approach – Using a large sample ranging from 1989 to 2008, the authors contrast th…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 21 No. 1, 2013 pp. 53-71
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Impact of accounting choices on firm valuation and earnings quality
Purpose – The purpose of this paper is to examine whether the choice of accounting treatment of transition obligation under SFAS 106 affects the value of firms, and also whether the quality of earnings is improved after the implementation of SFAS 106. Design/methodology/approach – Different regression models were employed on a sample of 50 immediate recognition firms and 50 matched pros…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Review of Accounting and Finance Vol. 6 No. 4, 2007 pp. 419-441
- Judul Seri
- Review of Accounting and Finance
- No. Panggil
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