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2.953  Articles
1 of 296 pages  |  10  records  |  more records»
This research has the purpose to examine the balance sheet existence as an earnings management constraint. This research use the secondary which it is taken from the quarterly financial statement of manufacture companies listed on Indonesia Stock Exchange... see more

This research has the purpose to examine the balance sheet existence as an earnings management constraint. This research use the secondary which it is taken from the quarterly financial statement of manufacture companies listed on Indonesia Stock Exchange... see more

This paper examines the importance of revenue surprise in the cross-section of stock returns in Borsa Istanbul. Portfolio-level analyses and multivariate cross-sectional regressions document a statistically and economically significant positive relation b... see more

The study selected a single normative criterion related to earnings quality, that current and prior years’ earnings per share (eps) should be reasonable predictors of future eps. Correlations between one year’s eps and the following year’s eps were someti... see more

The study selected a single normative criterion related to earnings quality, that current and prior years’ earnings per share (eps) should be reasonable predictors of future eps. Correlations between one year’s eps and the following year’s eps were someti... see more

This study documents that contrarian investment strategies offer superior returns because these strategies exploit investors’ expectation errors. There are two sources of expectation errors, naïve extrapolation of past performance and biased analysts’ ear... see more

The main objective of this study is to examine the influence of audit fee, audit rotation and audit reputation towards audit quality. Earning surprise benchmark is a proxy used to assess audit quality. Purposive sampling is utilized in this study and samp... see more

This study investigates the informational role of thin options markets, specifically the Spanish options market. Firstly, we examine the effect of options markets by analysing stock market reaction to earnings news, conditional on the availability of opti... see more

The present study examines the readability of IPO prospectus in relation to short-term earnings performance and long-term earnings surprise. In this study, Fog Index is the measure of IPO prospectus readability. Cross-sectional regression models are appli... see more

1 of 296 pages  |  10  records  |  more records»