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26.463  Articles
1 of 2.647 pages  |  10  records  |  more records»
Este trabajo examina las propiedades de los ajustes al devengo, los flujos de caja y los resultados en las empresas europeas no cotizadas. A partir de varias hipótesis sobre la persistencia de losresultados y sus componentes, encontramos que las empresas ... see more

Despite a highly debated subject abroad since the 1960s, mainly in the U.S., the literature about the time series properties of earnings is practically nonexistent in Brazil. Thus, this paper is designed to fill this gap by analyzing the time series behav... see more

Using data from Thomson Reuters I/B/E/S, we investigated the statistical properties of analysts’ quarterly earnings projections in the years around the adoption of IFRS in Brazil (2007 to 2011). Characteristics such as accuracy, bias and precision of anal... see more

This paper examines the relationship between the regional variation in social capital in the United States and the propensity and properties of the management earnings forecasts. Social capital refers to connections among individualssocial networks and th... see more

This research approaches the influence of smoothing on persistence, two time-series properties of the same earnings stream, considering the adoption of International Financial Reporting Standards (IFRS), in Brazil. This influence is interesting from the p... see more

We examine the effects of the concurrent provision of audit and non-audit services on auditor independence using earnings persistence, which is one of the qualitative properties of earnings, as well as related market responses. Empirical results are as fo... see more

AbstractThis article follows the methodology employed by Sloan to evaluate whether share prices fully reflect the information about future earnings contained in the cash flow and accruals components of current earnings. The first hypothesis predicted that... see more

Using stock return synchronicity as a measure of a firm’s information environment, our research investigates how the firms’ stock return synchronicity affects analysts’ forecast properties for the accuracy and optimism of the analysts’ annual earnings for... see more

Research on smoothing earnings and the factors that influence is very important in order to avoid asymmetries of information contained in the financial statements to the media for investors and principals to assess the performance management of a company.... see more

1 of 2.647 pages  |  10  records  |  more records»