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 5 of 5 for “"Earnings Predictability"”.
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Enterprise Risk Management, Earnings Predictability and the Cost of Debt
… whether ERM is associated with increased earnings predictability and a lower risk of firm failure, two theoretical predications regarding ERM's impact on stakeholder value. My research utilizes the Security and Exchange Commission's (SEC) enhanced proxy statement disclosures as of February …
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An Empirical Investigation of the Effects of Earnings Predictability and Auditor-Client Relationships on the Bond Credit Market
… market. The first study examines the effect earnings predictability has on both the initial bond rating and the initial pricing of the issue. Earnings predictability is measured as (1) the annual earnings surprise (actual minus analyst forecast) and (2) the dispersion of initial analyst …
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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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Two Essays on Competition, Corporate Investments, and Corporate Earnings
… such that the market reaction to subsequent earnings announcements is unrelated to those corporate actions. Korajczyk at al. (1991) argue that firms prefer to issue equity when the market is most informed about the quality of the firm to prevent adverse selection costs associated with new …
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Empirical Investigations of the Impact of the Structure of a Standard on Accounting Quality: Comparison between United States GAAP and IFRS
… those that report under US GAAP with regard to earnings predictability. US GAAP and IFRS are significantly indistinguishable with regard to earnings persistence and conservatism. Finally, the study failed to reach conclusive evidence with regard to accrual quality, earnings smoothness, earnings …