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.
Results
Showing 1 to 11 of 11 for “"earnings persistence"”.
-
Earnings persistence and profit sharing plan adoption
… adoption fail to consider the effect of current earnings changes on future expected compensation payments under profit sharing that underlie the success of profit sharing in motivating employees. When current earnings changes are caused by factors that make earnings too volatile then the payments …
-
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 …
-
Market capitalization and earnings persistence: the earnings response coefficients of tax generated earnings changes
This 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 …
-
Cutting Through the Fog: Generative AI and the Future of Financial Readability Metrics
… with implications for firm performance and earnings persistence. Building upon previous studies by Li (2008), Loughran and McDonald (2014), and Bonsall et al. (2017), this research aims to improve traditional readability metrics such as file size, the Fog index, and the Bog index through the …
-
Intergenerational mobility in South Africa: how much has South Africa changed since the early 1990s?
… in the relationship between the education and earnings of South African parents and their children once these are adults. The study uses two independent surveys, one collected in the early 1990s and the other in 2017. The timing of the two surveys enables for an examination of changes in …
-
Internal and External Attributions by Managers in Earnings Conference Calls
… internal attributions are associated with lower earnings persistence.</p>
-
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 …
-
The Effect of Operational Control Quality on Operational Efficiency and Cost of Capital: Evidence from U.S. Bank Holding Companies
… operational control quality exhibit higher earnings persistence. Overall, the findings of this thesis suggest that operational controls have significant effects on banksâ operations and cost of capital, and that the operational risk information in banksâ Form 10-K filings is credible.
-
INTRAINDUSTRY INFORMATION TRANSFERS: AN ANALYSIS OF CONFIRMATORY AND CONTRADICTORY EARNINGS NEWS
… intraindustry information transfers finds that earnings announcements are information events not only for the announcing firm but also for others in the industry. This paper adds to this literature by investigating whether the informativeness of a firm’s earnings surprise is conditional on the …
-
Essays On Information Asymmetry In Equity Market
… when the market was booming so that their net earnings were boosted. The paper finds that those that participated in these stock transactions and relied heavily on these earnings in 2007 benefited from the booming stock market and had positive growth in investment income in 2007, which lead to …