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Impact of earnings management on the value-relevance of earnings and book value: a comparison of short-term and long-term discretionary accruals
Whelan, Catherine - 2006
accounting information and its usefulness to market participants supports the need for ongoing regulatory activity to improve the …
Persistent link: https://www.econbiz.de/10009441707
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ESSAYS ON NEWS AND ASSET PRICES
Sinha, Nitish Ranjan - 2010
The first essay examines news and the cross section of returns. Using a sentiment score provided by Thomson Reuters to measure the tone of news articles, this paper examines monthly portfolio returns constructed from information about past news articles. The sentiment score is obtained from the...
Persistent link: https://www.econbiz.de/10009450776
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The economic determinants of the time series properties of earnings, sales, and cash flows from operations
Krippel, Gregory Lee
An objective of both economic structural and accounting time-series literature has been to understand the economic … results in accounting time-series research regarding the barriers-to-entry and size variables is inconclusive for the former … accounting time-series research is the product differentiation variable. Due to its lack of variation across the sample no …
Persistent link: https://www.econbiz.de/10009431340
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Earnings expectations and the market reaction to earnings surprise
Alexander, John C.
This dissertation provides an investigation of the earnings surprise associated with the quarterly earnings announcement. The examination of a wide variety of forecast models allows insight into the ability of these models to capture the earnings expectations of the market.
Persistent link: https://www.econbiz.de/10009431341
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Measures of firm performance, earnings changes, and the prediction of stock returns
Ortega, William Roland
This study extends the existing research on the use of financial statement variables to predict one-year-ahead earnings changes. A principal component analysis was conducted on 61 financial statement variables in an attempt to describe the dimensionality of the variables and facilitate the...
Persistent link: https://www.econbiz.de/10009431393
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Turkey at the Crossroads; From Crisis Resolution to EU Accession
McGettigan, Donal; Debrun, Xavier; Griffiths, Mark E. L.; … - International Monetary Fund (IMF) - 2005
The key policy challenge for Turkey in the years ahead will be to enhance and consolidate the advances made since the nation’s 2000-01 economic crisis. Higher growth could reduce unemployment and raise living standards toward European Union levels. This paper reviews Turkey’s...
Persistent link: https://www.econbiz.de/10005767368
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Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: International Journal of Accounting, Auditing and … 4 (2007) 6, pp. 547-571
Income trusts are rapidly emerging as a key force in Canadian capital markets and their unit market capitalisation exceeded 300 billion Canadian dollars by early 2008. One of the peculiarities of income trusts is that GAAP-derived measures, such as earnings, are replaced by non-GAAP measures,...
Persistent link: https://www.econbiz.de/10005754559
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Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: International Journal of Accounting, Auditing and … 4 (2007) 6, pp. 547-571
Income trusts are rapidly emerging as a key force in Canadian capital markets and their unit market capitalisation exceeded 300 billion Canadian dollars by early 2008. One of the peculiarities of income trusts is that GAAP-derived measures, such as earnings, are replaced by non-GAAP measures,...
Persistent link: https://www.econbiz.de/10008538729
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Short selling and equity returns with full information dissemination
Alexakis, Panayotis - In: International Journal of Monetary Economics and Finance 4 (2011) 2, pp. 150-171
This paper sheds further light on whether short selling can be associated with negative returns in the spot market. It provides evidence for the case of the capital market of the Athens Exchange (ATHEX) that is empirically tested for the first time, during the period 2003–2007. This market...
Persistent link: https://www.econbiz.de/10009352476
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Capital market development in an emerging economy and the challenge of fostering foreign participation
Edo, Samson E. - In: International Journal of Monetary Economics and Finance 4 (2011) 2, pp. 195-215
This paper investigates the contribution of foreign investors to capital market development in an emerging economy. The findings reveal that Foreign Portfolio Investment (FPI) as well as foreign issue of securities (FS) made insignificant contribution to development of the market compared to...
Persistent link: https://www.econbiz.de/10009352480