Search Results - subject:"earnings informativeness"

Earnings informativeness after financial statement restatements

Eng, Li Li; Rao, Ramesh P.; Saudagaran, Shahrokh - In: International Journal of Revenue Management 6 (2012) 3/4, pp. 221-245

Financial restatements may affect core earnings if the restatements involve revenue, cost of sales or ongoing expenses. Hence, restatements may impact information content of earnings. Using the earnings response coefficient (ERC) as a measure of the information content of earnings, we document a...

Persistent link: https://www.econbiz.de/10010669582

Multiple large shareholders and earnings informativeness

Boubaker, Sabri; Sami, Hind - In: Review of Accounting and Finance 10 (2011) 3, pp. 246-266

during 2003‐2007. Findings – The paper shows that earnings informativeness is significantly positively related to the owner … which reduces managers' incentives to manipulate accounting information. It also finds that earnings informativeness is … problems thereby enhancing earnings informativeness. Research limitations/implications – The findings stress the importance of …

Persistent link: https://www.econbiz.de/10014989622

Multiple large shareholders and earnings informativeness

Boubaker, Sabri; Sami, Hind - In: Review of Accounting and Finance 10 (2011) August, pp. 246-266

during 2003-2007. Findings – The paper shows that earnings informativeness is significantly positively related to the owner … which reduces managers' incentives to manipulate accounting information. It also finds that earnings informativeness is … problems thereby enhancing earnings informativeness. Research limitations/implications – The findings stress the importance of …

Persistent link: https://www.econbiz.de/10009318558

Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia

Fan, Joseph P.H.; Wong, T.J. - Center for Economic Institutions, Institute of Economic … - 2001

This study examines the relations between earnings informativeness, measured by the earnings-return relation, and the …, concentrated ownership is associated with low earnings informativeness as ownership concentration prevents leakage of proprietary …

Persistent link: https://www.econbiz.de/10005045191

The valuation consequences of voluntary accounting changes

Linck, James; Lopez, Thomas; Rees, Lynn - In: Review of Quantitative Finance and Accounting 28 (2007) 4, pp. 327-352

that voluntarily change accounting methods. In addition, we investigate changes in earnings informativeness by examining …, 71, 289–315]. Our evidence further suggests that earnings informativeness is not significantly altered by voluntary …

Persistent link: https://www.econbiz.de/10005542181

The Effects of Corporate Governance on the Informativeness of Earnings

Petra, Steven - In: Economics of Governance 8 (2007) 2, pp. 129-152

Persistent link: https://www.econbiz.de/10005759935