Search Results - subject:"Comprehensive Income"

A momentum-based normalization framework for generating profitable analyst sentiment signals

McCarthy, Shawn; Alaghband, Gita - In: International Journal of Financial Studies : open … 14 (2026) 1, pp. 1-34

The diverse rating scales used by brokerage firms pose significant challenges for aggregating analyst recommendations in financial research. We develop a momentum-based normalization framework that transforms heterogeneous rating changes into standardized sentiment signals using firm-relative,...

Persistent link: https://www.econbiz.de/10015591134

Coarse categories in a complex world

Graeber, Thomas; Roth, Christopher; Sammon, Marco - 2026

Most news stories contain both granular quantitative information and coarse categorizations. For instance, company earnings are reported as a dollar figure alongside categorizations, such as whether earnings beat or missed market expectations. We formalize and study the hypothesis that when a...

Persistent link: https://www.econbiz.de/10015614363

From accruals to real activities : understanding the trade-off in earnings management choices amid XBRL adoption in Italy

Szívós, László; Poszavecz, Tamás - In: Financial internet quarterly 22 (2026) 1, pp. 88-105

This study examines the factors influencing managerial decisions between accrual-based earnings management (AEM) and real earnings management (REM) following the mandatory adoption of eXtensible Business Reporting Language (XBRL) among firms listed on the Italian stock exchange. By analyzing the...

Persistent link: https://www.econbiz.de/10015620967

Earnings manipulation and probability of default : insights from AnaCredit and supervisory implications

Allali, Lamia; Dierick, Nicolas; Santoni, Alessandro - 2026

This article provides a novel insight into whether earnings manipulation signals are reflected in banks' internal credit risk estimates, as measured by the probability of default (PD) estimates, and whether such manipulation has an impact on credit risk (point in time or deferred). The...

Persistent link: https://www.econbiz.de/10015628824

Does comprehensive income provide value relevant information?

Aqel, Saher - In: Montenegrin journal of economics 17 (2021) 1, pp. 185-195

Persistent link: https://www.econbiz.de/10012436028

Effect of comprehensive income and consumption taxes on human capital, economic growth, and income distribution: Endogenous economic growth and empirical evidence

Sun, Lingling; Nishigaki, Yasuyuki - In: Economies 13 (2025) 7, pp. 1-17

comprehensive income taxes by introducing them into an endogenous economic growth model with human capital formation. We obtained … labor supply. Third, comprehensive income tax promotes human capital accumulation, which causes a more favorable income … capital accumulation, which causes favorable income distribution effects for capital income earners. Second, comprehensive …

Persistent link: https://www.econbiz.de/10015469723