Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 998 for “"Earnings"”.
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Market capitalization and earnings persistence: the earnings response coefficients of tax generated earnings changes
… research tests for persistence in tax generated earnings changes. Earnings persistence is indicated by the capitalization of earnings by securities markets. This research disaggregates accounting earnings and examines the security markets’ evaluation of the relative permanence or transience of …
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Returns around Earnings Announcements for Companies with Seasonality in Earnings
This thesis examines returns around earnings announcements for companies with seasonality in earnings. Earnrank is used as a measure of seasonality where earnrank for a company is calculated quarterly by taking last five years of earnings data, ranking them and taking the average of the ranks for …
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Earnings persistence, value relevance, and earnings timeliness: The Case of Thailand
… quality consists of three properties of earnings– earnings persistence, value relevance and earnings timeliness. This research examines the improvement of accounting quality after the IFRS adoption in Thailand by expanding the conditioning institutional factor to include the magnitude of …
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Three essays on earnings and earnings inequality in Hong Kong: 1991-2011
… by-census datasets to examine three features of earnings in Hong Kong: overall earnings inequality; gender earnings gap; and earnings differences between immigrants and natives. By conducting a counterfactual analysis, I find that a significant portion of the changes in earnings inequality is due …
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The Influence of Earnings Guidance From and Direction on Investors' Earnings Expectations
… an experiment that examines the joint effects of earnings guidance form and direction on investor's earnings expectations using the Heuristic-Systematic Model (HSM) as a theoretical framework. I focus on the interaction among earnings guidance form (range or point), guidance direction (up or down) …
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Essays in Earnings Management
This thesis examines three essays in earnings management using UK-based data samples. The first essay implements a first test of the debt covenant hypothesis for the UK. The results indicate that firms close to violation or in technical default of their interest coverage (debt to EBITDA) covenants …
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Male-Female Earnings Differentials
Made available in DSpace on 2014-12-11T17:13:27Z (GMT). No. of bitstreams: 1 7511639.pdf: 7769613 bytes, checksum: 1fc714b23986e98e72acafa03553ca81 (MD5) Previous issue date: 1974
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The effect of earnings management constraints on management earnings forecasts: evidence from Japan
This thesis examines the role of earnings management constraints, as imposed by firms having higher-quality auditors and lower accounting flexibility at the beginning of the year, in managers’ ability to report less negative earnings surprises from their earnings forecasts. Earnings surprises from …
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Management earnings forecasts, security price variability, and the marginal information content of earnings announcements
… the marginal information content of subsequent earnings announcements and (2) whether the market efficiently reflects the information contained in the management forecast. If management forecasts and subsequent earnings announcements convey similar information, the subsequent earnings …
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Determinants of earnings in Eritea : a first attempt to estimate the Mincerian earnings function
This paper attempts to estimate the Mincerian earnings function for Eritrea by employing Eritrean Household Income and Expenditure Survey (EHIES) 96/97 data. The Mincerian earnings function is estimated by using OLS and Heckman two-stage econometric techniques. The latter was found to be plausible …
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INTERGENERATIONAL EARNINGS CORRELATIONS IN INDONESIA
… questions by quantifying the correlations in earnings between parents and their adult children in Indonesia. By measuring the intergenerational earnings correlation, or how correlated children’s earnings are to that of their parent’s earnings, we can quantify how important the parent’s initial …
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INTERGENERATIONAL EARNINGS CORRELATIONS IN INDONESIA
… questions by quantifying the correlations in earnings between parents and their adult children in Indonesia. By measuring the intergenerational earnings correlation, or how correlated children’s earnings are to that of their parent’s earnings, we can quantify how important the parent’s initial …
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Two essays on earnings comparability
… two limitations. First, the prior studies on earnings comparability document evidence exclusively for GAAP earnings despite the fact that non-GAAP earnings are widely used by market participants. Second, while research has examined the economic consequences of comparability, limited attention …
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The Determinants of Women's Earnings
Made available in DSpace on 2014-12-11T17:13:08Z (GMT). No. of bitstreams: 1 7317244.pdf: 3814807 bytes, checksum: 73e9cff92b9028daf07afb72afc4829a (MD5) Previous issue date: 1972
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Real Earnings and the Present Value of Future Earnings in a Theory of Human Migration
Made available in DSpace on 2014-12-11T17:12:49Z (GMT). No. of bitstreams: 1 7114919.pdf: 3976294 bytes, checksum: 5cfdef3a3fd420cd4f9e9210fdb94751 (MD5) Previous issue date: 1970
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A new approach to studying earnings announcement timing : why do firms change earnings announcement dates?
… on firms' incentives to strategically time their earnings announcements. I propose and implement a novel approach to isolating the impact of the relative ordering of different firms' earnings announcements on market outcomes. This approach relies on quasi-exogenous variation in the relative timing …
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Mandatory Earnings Disaggregation and the Value Relevance, Persistence and Pricing of Earnings Components: South African Evidence
… the disaggregation of non-recurring items from earnings has been investigated mostly in the United States, in the context of special items and pro forma earnings. The disclosure of these items is mainly on a voluntary basis. Managers of firms have significant discretion in the calculation of …
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Dimensions of Earnings Inequality in Australia
… two of these have been increasing inequality of earnings and the growth in alternative forms of employment arrangements. For the US and a number of other countries, the prevailing explanation for the increase in inequality centres on the notion of skill-biased technological change (SBTC). This …
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Essays on the informativeness of earnings
… but related essays in the broad area of earnings information and capital markets. The first paper examines the speed with which earnings information (as proxied by analysts’ earnings forecast updates) finds its way into the market place. Rather than examining the efficiency of the stock …
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Small Audit Firms and Earnings Manipulations
… different levels of oversight by the PCAOB) on earnings management. Specifically, I examine the relationship between earnings manipulations and the use of small audit firms. I find that small audit firms are less able to constrain managers' opportunistic use of discretionary accruals. However I …
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