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Journal articles on the topic 'Component of Predictive Earning'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Al-Hawatmeh, Omar Mohammad. "The ability of cash flows to predict the earning." Journal of Social Sciences (COES&RJ-JSS) 9, no. 2 (2020): 590.602. https://doi.org/10.25255/jss.2020.9.2.590.602.

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This study aims to test is ability of cash flows to predict the earning, his research is expected to give contribution in providing evidence on whether (1) operating cash flow is useful to predicting earning. (2) Investing cash flow is useful to predicting earning. (3) Financing cash flow is useful to predicting earning. In the present research, Statistical population consists of firms listed on London Stock Exchange Group (LSEG) during 2015-2018. Earning (dependent variable) was measured by net income, operating income and independent variable, namely cash flows through operating, investing a

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Ekawati, Erni. "Pengaruh Transitory Earnings Pada Penggunaan Rasio E/p Dalam Penilaian Perusahaan: Studi Empirik Di Indonesia." Jurnal Riset Akuntansi dan Keuangan 6, no. 1 (2010): 1. http://dx.doi.org/10.21460/jrak.2010.61.164.

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The purposes of this study are, firstly, to confirm the findings of the previous study, whether earnings contain transitory component$. Secondly, to investigate how E/P ratios are affected when firms experience transitory earning changes. Thirdly, tg examine whether the dffirences in E/P ratios across firms-due to differences in the magnitude of transitory earnings will quickly disappear in subsequent years. (Jsingfinancial dan of companies listed in Jakarta Stock Exchange (JSE).from the periods of 1993 to 2003, the study finds that earning changes etehibit a transitory component. Under the co

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Fawzi Shubita, Mohammad. "The ability of cash flows to predict the earning: Evidence from Jordan." Investment Management and Financial Innovations 18, no. 4 (2021): 36–44. http://dx.doi.org/10.21511/imfi.18(4).2021.04.

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This study aims to investigate the ability of cash flows components to predict the earning and to know the extent of the relationship between accounting profits and cash flow measures. The study sample consisted of 77 industrial companies listed on the Amman Stock Exchange in Jordan for the period from 2006 to 2019. This study relied on the regression method to test the relationship between the study variables. The study findings showed that the cash flows from operating, investing, and financial activities have a statistically significant impact on predicting future earnings. The study also e

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Fawzi Shubita, Mohammad. "The ability of cash flows to predict the earning: Evidence from Jordan." Investment Management and Financial Innovations 18, no. 4 (2021): 36–44. http://dx.doi.org/10.21511/imfi.18(4).2021.04.

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This study aims to investigate the ability of cash flows components to predict the earning and to know the extent of the relationship between accounting profits and cash flow measures. The study sample consisted of 77 industrial companies listed on the Amman Stock Exchange in Jordan for the period from 2006 to 2019. This study relied on the regression method to test the relationship between the study variables. The study findings showed that the cash flows from operating, investing, and financial activities have a statistically significant impact on predicting future earnings. The study also e

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Barth, Mary E., Donald P. Cram, and Karen K. Nelson. "Accruals and the Prediction of Future Cash Flows." Accounting Review 76, no. 1 (2001): 27–58. http://dx.doi.org/10.2308/accr.2001.76.1.27.

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Building on the Dechow et al. (1998) model of the accrual process, this study investigates the role of accruals in predicting future cash flows. The model shows that each accrual component reflects different information relating to future cash flows; aggregate earnings masks this information. As predicted, disaggregating accruals into major components—change in accounts receivable, change in accounts payable, change in inventory, depreciation, amortization, and other accruals—significantly enhances predictive ability. Each accrual component, including depreciation and amortization, is signific

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Meihami, Bahram, Zeinab Varmaghani, and Hussein Meihami. "An Investigation on the Earnings Quality in Companies (Evidence from Iran)." International Letters of Social and Humanistic Sciences 11 (September 2013): 91–99. http://dx.doi.org/10.18052/www.scipress.com/ilshs.11.91.

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A considerable focus of bottom-line income losses is important in the case of investigating quality of earnings. The future of stock returns is all associated with accruements that are in relation with reliability, and negativity. Earning increases that are accompanied by high accruals, suggesting inferiority of earnings, are related with poor future returns. This study describes the investigation of different hypotheses earnings manipulation, extrapolative fundaments about future growth, and under reaction to changes in business conditions to explain accruals’ predictive power. Differentiatio

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Mahrina, Helvoni, and Iwin Arnova. "Comparison of the Accuracy of Direct and Indirect Methods of Cash Flow Models in Predicting Future Profits." JAZ:Jurnal Akuntansi Unihaz 4, no. 1 (2021): 21. http://dx.doi.org/10.32663/jaz.v4i1.2085.

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Financial reports are part of the financial reporting process. Complete financial statements usually include balance sheets, income statements, statements of changes in financial position (which can be presented in various ways, for example, as cash flow statements, or cash flow statements), notes and other reports and explanatory material that are an integral part of the financial statements. . The purpose of this study is to provide empirical evidence whether a model with a direct cash flow component has a more accurate predictive ability than a model with an indirect cash flow component to

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Cowhey, Maureen, Seung Jung Lee, Thomas Popeck Spiller, and Cindy M. Vojtech. "Sentiment in Bank Examination Reports and Bank Outcomes." Finance and Economics Discussion Series, no. 2022-077 (November 2022): 1–46. http://dx.doi.org/10.17016/feds.2022.077.

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We investigate whether the bank examination process provides useful insight into bank future outcomes. We do this by conducting textual analysis on about 5,500 small to medium-sized commercial bank examination reports from 2004 to 2016. These confidential examination reports provide textual context to the components of supervisory ratings: capital adequacy, asset quality, management, earnings, and liquidity. Each component is given a categorical rating, and each bank is assigned an overall composite rating, which are used to determine the safety and soundness of banks. We find that, controllin

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9

Dawar, Varun. "The relative predictive ability of earnings and cash flows." Management Research Review 38, no. 4 (2015): 367–80. http://dx.doi.org/10.1108/mrr-06-2013-0156.

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Purpose – The purpose of this paper is to examine the relative predictive abilities of current earnings (and its components) and cash flows for next period cash flows in case of Shariah-compliant companies in India. Design/methodology/approach – The study uses the list of CRISIL NSE Index (CNX) Nifty Shariah Index companies as its sample for a period of 10 years for conducting the analysis. The study utilizes the cash flow prediction models to examine the relative predictive abilities of current earnings (and its components) and cash flows for next period cash flows. Findings – The study repor

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Zhou, Hui. "Hedging Performance and Fair-Value Financial Reporting: Evidence from Bank Holding Companies." Journal of Risk and Financial Management 16, no. 2 (2023): 65. http://dx.doi.org/10.3390/jrfm16020065.

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This study investigates whether the inclusion of the fair-value-based hedging performance measure improves the value and risk relevance of accounting earnings using data from the regulatory filings of bank holding companies required by the Federal Reserve Bank. Statement of Financial Accounting Standards No. 133 (SFAS 133) requires most types of hedge ineffectiveness to be measured on a fair value basis and reported in earnings. This earnings recognition requirement was the focal point of controversy surrounding the adoption of SFAS 133. This study provides new evidence that the fair-value-bas

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Jati, I. Ketut, and Ni Luh Supadmi. "Relevansi Nilai Dividend Yield dan Price Earnings Ratio (PER) dalam Penilaian Harga Saham Bagi Perusahaan yang Mengalami Pertumbuhan (Studi pada Perusahaan Manufaktur di BEJ Tahun 2001-2005)." BISMA (Bisnis dan Manajemen) 1, no. 1 (2018): 22. http://dx.doi.org/10.26740/bisma.v1n1.p22-29.

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The aim of this research are developed and tested model of market appraiser with first prediction is a equities value.It was a function of book value, rented earning and deviden . This function broaded using proction IOS of company growth level to know value relevation of devidend yield value and price earning ratio (PER) in orther to appariser stock price.Further more , model which used in this research are devidend and rented earning already reflection of using devidend yield and price earning ratio by stock market agentIn addition, the main problem of this research was, How is a relevantion

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Aubert, François, Jeff J. Wang, and Gary Grudnitski. "Convergence consensus analyst earnings estimates and option pricing in modeling material accounting misstatements." Review of Accounting and Finance 18, no. 1 (2019): 134–56. http://dx.doi.org/10.1108/raf-05-2017-0101.

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Purpose The purpose of this paper is to introduce analyst estimates and option pricing-based variables in modeling material accounting misstatements. Design/methodology/approach The paper uses a logistic regression model to analyze a comprehensive sample of AAER and non-AAER firms listed in the USA. Findings By applying a cross-sectional, sequence of time-series logistic regression models, the authors find better identifiers of ex ante risk of fraud than prediction models based on an inspection of abnormal accruals. These identifiers include the managed earnings (ME) component of a firm and th

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Xu, Jian. "Design of a Cultural Tourism Passenger Flow Prediction Model in the Yangtze River Delta Based on Regression Analysis." Scientific Programming 2021 (April 23, 2021): 1–9. http://dx.doi.org/10.1155/2021/9913468.

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Cultural tourism has gained much attention in the last decade and has promoted the preservation of a variety of tangible and intangible assets of culture. In order to accurately predict the cultural tourism passenger flow in the Yangtze River Delta and improve its economic benefits, this paper designs the prediction model of cultural tourism passenger flow in the Yangtze River Delta based on regression analysis. Taking the competitiveness of passenger flow as the core, this paper selects 28 indexes from four aspects of cultural tourism brand resources, cultural tourism support and protection,

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Abdullah, Muhammad Wahyuddin. "KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA." EKUITAS (Jurnal Ekonomi dan Keuangan) 15, no. 3 (2017): 352. http://dx.doi.org/10.24034/j25485024.y2011.v15.i3.2299.

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The objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has b

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Abdullah, Muhammad Wahyuddin. "KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA." EKUITAS (Jurnal Ekonomi dan Keuangan) 15, no. 3 (2018): 352–69. http://dx.doi.org/10.24034/j25485024.y2011.v15.i3.373.

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The objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has b

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A, Sandhya, and Dr Ravichandra Reddy. "Capital Asset Pricing Model: Analysis, Flaws & Solutions." International Scientific Journal of Engineering and Management 03, no. 12 (2024): 1–6. https://doi.org/10.55041/ijsrem39490.

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In the ambit of earning from the investments in the capital market it always comes with risk component. Parallelly the risk element is influenced different factors and a model known as CAPM. CAPM developed by Sharpe (1964) and Lintner (1965), the CAPM suggests that only certain types of risk, particularly market-related risk, affect a company’s stock price. In this case, CAPM is taken as a measure to estimate the expected return on its shares based on its market beta and the risk-free rate. While CAPM remains a cornerstone in asset pricing and investment decisions. Despite CAPM’s continued rel

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Poonam, Moral, and Mustafi Debjani. "Improving Performance of Ensemble Learners for Breast Cancer Detection Using Feature Engineering." International Journal of Microsystems and IoT 1, no. 3 (2023): 148–55. https://doi.org/10.5281/zenodo.8354276.

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Machine learning (ML) approaches include a variety of statistical and probabilistic methodologies that enable intelligent systems to be trained from repeated prior knowledge to find and recognize interesting patterns. Breast cancer (BC) is a form of tumour that grows in the tissues of the breast, and it is the most recurrent kind of disease across the world and one of the major reasons for fatality in women. Early identification of breast cancer may raise the chance of successful therapy and lower the mortality rate. In this study, the effectiveness of various ensemble approaches for the autom

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Barth, Mary E., William H. Beaver, John R. M. Hand, and Wayne R. Landsman. "Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values." Journal of Accounting, Auditing & Finance 20, no. 4 (2005): 311–45. http://dx.doi.org/10.1177/0148558x0502000401.

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This study uses out-of-sample equity value estimates to determine whether earnings disaggregation, imposing linear information valuation model (LIM) structure and separate industry estimation of valuation model parameters aid in predicting contemporaneous equity values. We consider three levels of earnings disaggregation: aggregate earnings, cashflow and total accruals and cash flow and four major components of accruals. For pooled estimations, imposing the LIM structure results in significantly smaller prediction errors; for by-industry estimations, it does not. However, by-industry predictio

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Jungilligens, Johannes. "A new science of emotion: implications for functional neurological disorder." Journal of Neurology, Neurosurgery & Psychiatry 94, no. 12 (2023): e2.3. http://dx.doi.org/10.1136/jnnp-2023-bnpa.11.

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Johannes Jungilligens, PhD is a clinical neuropsychologist and affective neuroscience researcher focusing on neuropsychological and affective aspects of functional neurological disorder. Johannes is a post-doc at the Department of Neurology at the University Hospital Knappschaftskrankenhaus Bochum in Germany. After earning his PhD at Ruhr University Bochum, he was a visiting post-doc in the lab of Prof David Perez at Massachusetts General Hospital, Harvard Medical School. In his work as a clinician-researcher, he investigates the role of emotions, interoception, and metacognition in patients w

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Afreen, Maria. "Building Vulnerability Predictive Indicator for the Banking Sector." International Journal of Finance & Banking Studies (2147-4486) 9, no. 3 (2020): 01–14. http://dx.doi.org/10.20525/ijfbs.v9i3.704.

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Abstract For risk and capital measurement, banks and other financial institutions need to meet forthcoming regulatory requirements. However, it is a serious issue to think that meeting regulatory requirements is the sole or even the most important reason for establishing a scientific, sound risk management system. To direct capital to activities with the best risk/reward ratios, managers need reliable risk measures. To stay within the limits imposed by readily available liquidity, by creditors, customers, and regulators, they need estimates of the size of potential losses. They need mech

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Yadav, Ajit, and Anindita Chakraborty. "Investor Sentiment and Stock Market Returns: Evidence from the Indian Market." Purushartha - A Journal of Management Ethics and Spirituality 15, no. 01 (2022): 79–93. http://dx.doi.org/10.21844/16202115106.

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Investor sentiment refers to investors' confidence in the market based on their subjective beliefs. Investor sentiment has become a topic of substantial interest among academicians as investor sentiment induces uninformed demand shocks, which can potentially drive away stock prices from their fundamental value. This study expands the literature on the effect of investor sentiment on stock market returns by constructing an Investor sentiment index for the Indian market. We use Nifty-Fifty returns and the sample period ranges from April 2012 to March 2022. The Principal Component Technique is em

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LEAL, LUISA TOMI YANAGUIBASHI, LUIZ FELIPE DE ARAÚJO PONTES GIRÃO, WENNER GLAUCIO LOPES LUCENA, and VINÍCIUS GOMES MARTINS. "PERSISTENCE, VALUE RELEVANCE, AND ACCRUALS QUALITY IN EXTREME EARNINGS AND CASH FLOW SITUATIONS." RAM. Revista de Administração Mackenzie 18, no. 3 (2017): 203–31. http://dx.doi.org/10.1590/1678-69712017/administracao.v18n3p203-231.

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ABSTRACT Purpose: To analyze the impact of extreme earnings and cash flows on the persistence, value relevance, and accruals quality of Brazilian public firms. Originality/gap/relevance/implications: The present study contributes to the literature by analyzing extreme earnings and cash flows. Because they change the results of the period in which they occur in an unusual manner, this study suggests that studying their behaviors and impacts on the quality of the information disclosed by companies tends to contribute to optimal decision making in the capital market. Key methodological aspects: T

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Pollio, Marty, and Craig Hochbein. "The Association between Standards-Based Grading and Standardized Test Scores as an Element of a High School Reform Model." Teachers College Record: The Voice of Scholarship in Education 117, no. 11 (2015): 1–28. http://dx.doi.org/10.1177/016146811511701106.

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Background/Context From two decades of research on the grading practices of teachers in secondary schools, researchers discovered that teachers evaluated students on numerous factors that do not validly assess a student's achievement level in a specific content area. These consistent findings suggested that traditional grading practices evolved to meet the variety of educational stakeholder expectations for schools, teachers, and students. Purpose/Objective/Research Question/Focus of Study The purpose of this study was to examine the role of standards-based grading in a high school reform by a

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Lee, Jaehong, and Eunsoo Kim. "Foreign Monitoring and Predictability of Future Cash Flow." Sustainability 11, no. 18 (2019): 4832. http://dx.doi.org/10.3390/su11184832.

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A company’s sustainability is generally determined by whether it is able to create a positive long-term cash flow. This paper investigates whether the predictive ability of cash flows and earnings in forecasting future cash flows differs depending on the foreign investors’ ownership. Based on firms listed in the Korea Stock Exchange market from 2000 to 2017, we find that earnings and cash flow components of financial statements enhance the predictability of future cash flow in the Korean stock market. Conversely, foreign investors showed a tendency to decide on investments based on operating c

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Mulenga, Mwila Joseph, and Meena Bhatia. "The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow." Accounting and Finance Research 6, no. 2 (2017): 59. http://dx.doi.org/10.5430/afr.v6n2p59.

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AbstractResearch on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components have a better predictive power than cash flow itself (FASB,1978 para 44). Many studies have been conducted by various researchers but only few of these studies succeed to match with this assertion. This study aims to provide review on the study related to ability of earnings, cash flows from operations and ac

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Shen, Kao Yi. "The Modeling of Earnings Prediction by Time-Delay Neural Network." Advanced Materials Research 433-440 (January 2012): 907–11. http://dx.doi.org/10.4028/www.scientific.net/amr.433-440.907.

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Although the use of earnings prediction in supporting investment decisions has been prevailing in practice, an accounting-based analysis for modeling the key accounting components by time-delay machine learning technique is unexplored. Traditional time-series techniques fail to handle complex data structure, and the fundamental analysis approach cannot model multiple periods’ data effectively. Thus, this study aims to explore the crucial relationships among future earnings and the main historical accounting components, i.e. cash-flow and accrual components. The research method leverages the fl

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Tauseef, Sana. "Sentiment and Stock Returns: A Case for Conventional and Islamic equities in Pakistan." Business & Economic Review 12, no. 3 (2020): 1–22. http://dx.doi.org/10.22547/ber/12.3.1.

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The study constructs market sentiment index over the period from August 2009 to June 2019 and examines the causality between market sentiment and returns for conventional and Islamic stocks in Pakistan. Using the firm-level data for all stocks listed on Pakistan Stock Exchange, market sentiment index is constructed as the first principal component of six variables: advances-to-decline, premium on dividends, price-to-earnings, relative strength, money flow and turnover rate. We employ the Vector auto-regression model to examine the two-way causal relationship between investor sentiment and aggr

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Farshadfar, Shadi, and Reza Monem. "Discretionary accruals and the predictive ability of earnings in the forecast of future cash flows: Evidence from Australia." Corporate Ownership and Control 9, no. 1 (2011): 597–608. http://dx.doi.org/10.22495/cocv9i1c6art3.

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We examine whether discretionary and non-discretionary accruals improve the predictive ability of earnings for forecasting future cash flows in an Australian context. Using both within-sample and out-of-sample forecasting tests; we demonstrate that discretionary accruals improve the predictive ability of earnings in the forecast of future cash flows. Further, discretionary and non-discretionary accruals and direct method cash flow components together are more useful than (i) aggregate earnings, (ii) aggregate cash flow from operations and total accruals, and (iii) aggregate cash flow from oper

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Martın Romero, Begoña. "Estimating the pay distribution in the new earnings survey using missing data methods." Statistical Journal of the IAOS: Journal of the International Association for Official Statistics 24, no. 3-4 (2007): 147–55. https://doi.org/10.3233/sji-2007-00674.

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The National Minimum Wage (NMW) was first introduced in Great Britain in April 1999. Measuring the impact of the NMW on levels of pay, and informing policy makers on how to set and change NMW levels require estimation of hourly pay distributions, especially at lower levels of the wage spectrum. Up to now, the hourly pay distribution was estimated using the hourly pay rate, which is derived from total earnings and hours worked. A major problem in producing reliable estimates is the difficulty in obtaining an accurate derived hourly pay, as the component variables are often prone to errors. The

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Henry, Elaine. "Market Reaction to Verbal Components of Earnings Press Releases: Event Study Using a Predictive Algorithm." Journal of Emerging Technologies in Accounting 3, no. 1 (2006): 1–19. http://dx.doi.org/10.2308/jeta.2006.3.1.1.

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Similar to a classic-event study, this study examines market reaction to firmsa' earnings announcements. This study extends the examination to include a broad range of concurrent disclosure contained in earnings press releases: financial disclosure captured as accounting ratios; and verbal components of disclosure, both content and style, which are captured using elementary computer-based content analysis. Extending the analysis to such a broad range of concurrent disclosures requires a methodology designed to utilize a large number of predictor variables, and predictive data mining algorithms

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Supriyadi, Supriyadi. "THE PREDICTIVE ABILITY OF EARNINGS VERSUS CASH FLOW DATA TO PREDICT FUTURE CASH FLOWS: A FIRM-SPECIFIC ANALYSIS." Gadjah Mada International Journal of Business 1, no. 2 (2018): 113. http://dx.doi.org/10.22146/gamaijb.37910.

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This study evaluated the value-relevance of accounting information (earnings and cash flows) in Indonesia to predict a firm’s future operating cash flows. The predictive usefulness of earnings and cash flows in association with future cash flows is of interest for three reasons. They include providing empirical evidence on the relevant accounting information to assess a firm’s future cash flows, information about the behavior and properties of Indonesian accounting information, and evidence of – or at least providing a basis for evaluating–the validity of the IndonesianAccounting Standards Com

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Huson, Mark R., Yao Tian, Christine I. Wiedman, and Heather A. Wier. "Compensation Committees' Treatment of Earnings Components in CEOs' Terminal Years." Accounting Review 87, no. 1 (2011): 231–59. http://dx.doi.org/10.2308/accr-10164.

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ABSTRACT Compensation committees face special difficulties when setting pay in the last years of a CEO's tenure. For example, incentives to manipulate earnings for the purpose of enhancing earnings-based compensation are greater in CEOs' terminal years. We predict that compensation committees are aware of these incentives and adjust the relative weights placed on earnings components in the cash compensation function to mitigate the problem. Consistent with our prediction, we find that in CEOs' terminal years, positive changes in discretionary accruals receive significantly less weight than oth

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Janjani, Reza. "Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows." Journal of Financial Reporting and Accounting 13, no. 1 (2015): 39–65. http://dx.doi.org/10.1108/jfra-06-2013-0047.

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Purpose – The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows. Design/methodology/approach – The sample comprises 240 firms (1,200 firm-years) during the period from 2004 to 2008 for which operating cash flows and other variables are available. Cross-sectional and panel data regression models are used in testing the hypotheses. Findings – This study finds that operating cash flows based on Iran-GAAP are no more effective in predicting future ca

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Banker, Rajiv D., and Lei (Tony) Chen. "Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness." Accounting Review 81, no. 2 (2006): 285–307. http://dx.doi.org/10.2308/accr.2006.81.2.285.

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We evaluate the descriptive validity of the cost behavior model for profit analysis using Compustat data. For this purpose, we propose an earnings forecast model decomposing earnings into components that reflect (1) variability of costs with sales revenue and (2) stickiness in costs with sales declines. We evaluate the predictive ability of our model by benchmarking its performance in forecasting one-year-ahead returns on equity against that of two other time-series models based on line item information reported in the income statement and in the statement of cash flows. Specifically, we consi

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Huang, Hua-Wei, Steve Lin, and K. Raghunandan. "The Volatility of Other Comprehensive Income and Audit Fees." Accounting Horizons 30, no. 2 (2015): 195–210. http://dx.doi.org/10.2308/acch-51357.

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SYNOPSIS The volatility in other comprehensive income (OCI) reflects how market-related price movements, such as exchange rate and equity price changes, affect a firm's future profits. Hence, firms with higher volatility of OCI are likely to have higher inherent risk. Using hand-collected data from 2002–2006, we find that the volatility of OCI is positively associated with audit fees and provides significant incremental explanatory power for audit fees over and above the level of OCI and the volatility of net income. We also find that the effect of the volatility of each component of OCI on au

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Andriani, Dian Ayu, Zulfa Khairina Batubara, Nisfu Fhitri, and Dandy Gunawan Sinaga. "Pengaruh Quick Ratio (QR), Debt To Assets Ratio (DAR) Dan Earning Per Share (EPS) Terhadap Return Saham Perusahaan Manufaktur Subsektor Otomotif Dan Komponen Yang Terdaftar Di BEI." Jurnal Minfo Polgan 13, no. 2 (2025): 2626–35. https://doi.org/10.33395/jmp.v13i2.14563.

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This study aims to determine whether there is an Influence of Quick Ratio, Debt to Assets Ratio and Earning Per Share on Stock Returns of Automotive and Component Manufacturing Companies Listed on the Indonesia Stock Exchange. The population in this study is the Automotive and Component Manufacturing Companies Listed on the Indonesia Stock Exchange. The sample taken using Purposive Sampling. So that 40 observations were obtained as samples. Based on the results of the study, it can be concluded that partially Quick Ratio and Earning Per Share have an effect on Stock Returns. While Debt to Asse

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Oz, Ibrahim Onur, and Tezer Yelkenci. "A theoretical approach to financial distress prediction modeling." Managerial Finance 43, no. 2 (2017): 212–30. http://dx.doi.org/10.1108/mf-03-2016-0084.

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Purpose The purpose of this paper is to examine a theoretical base for the financial distress prediction modeling over eight countries for a sample of 2,500 publicly listed non-financial firms for the period from 2000 to 2014. Design/methodology/approach The prediction model derived through the theory has the potential to produce prediction results that are generalizable over distinct industry and country samples. For this reason, the prediction model is on the earnings components, and it uses two different estimation methods and four sub-samples to examine the validity of the results. Finding

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Minatto, Fábio, Sara Meurer, and Marcelo Botelho da Costa Moraes. "Earnings persistence in Brazilian football clubs." Revista Contemporânea de Contabilidade 21, no. 55 (2024): 1–14. https://doi.org/10.5007/2175-8069.2024.e94085.

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This paper examines the earnings quality of Brazilian football clubs, focusing on earnings persistence, its relationship with club size, and the persistence of accruals and cash flow. Based on the 2020 ranking by the Brazilian Football Confederation, the sample comprises 23 teams that disclosed financial statements from 2011 to 2021. Results indicate that smaller clubs demonstrate higher earnings persistence and predictability compared to larger counterparts. Specifically, the cash flow component of earnings exhibits stronger persistence in predicting future earnings than accruals among smalle

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Kumari, Pooja, and Chandra Sekhar Mishra. "Equity Values and Prediction of Earnings with Disaggregation of Earnings in India." Global Business Review 21, no. 4 (2018): 990–1010. http://dx.doi.org/10.1177/0972150918779167.

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This article examined the relative performance of aggregated and disaggregated earnings for valuation of equity and prediction of earnings in India. We measured three levels of earnings disaggregation: aggregate earnings, total accruals and cash flows, and four major constituents of accruals, then we estimated pooled as well as individual industry-wise regressions. We adopted Barth, Beaver, Hand and Landsman’s (1999, Review of Accounting Studies, 4(3, 4), 205–229; 2005, Journal of Accounting, Auditing & Finance, 20(4), 311–345) linear information structure grounded on generalized version o

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Karas, Michal, and Mária Režňáková. "Cash Flows Indicators in the Prediction of Financial Distress." Engineering Economics 31, no. 5 (2020): 525–35. http://dx.doi.org/10.5755/j01.ee.31.5.25202.

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We argue that the conventional approach to bankruptcy modelling, which relies on accrual-based ratios, is vulnerable to the earnings management of a company threatened by insolvency. This fact may pose significant limits on the possibilities of distress prediction. Business distress is defined as cashflow insufficiency, and cashflow indicators are less vulnerable to earnings management. For these reasons we assume that cashflow ratios are theoretically more suitable for predicting distress. In our research we analysed the usefulness of cashflow-based ratios as potential predictors of bankruptc

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Sajnóg, Artur. "USEFULNESS OF COMPONENTS OF OTHER COMPREHENSIVE INCOME FOR PREDICTING BANKS’ FUTURE EARNINGS." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 472 (2017): 376–86. http://dx.doi.org/10.15611/pn.2017.472.34.

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Houcine, Asma, and Walid Houcine. "Does earnings quality affect the cost of debt in a banking system? Evidence from French listed companies." Journal of General Management 45, no. 4 (2020): 183–91. http://dx.doi.org/10.1177/0306307020916296.

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This study examines the effect of earnings quality on the cost of debt, for a sample of French listed firms from 2005 to 2015. Using accruals quality (AQ) as a proxy for the quality of financial reports, the results obtained confirm the research hypothesis formulated, showing that the quality of financial reports is negatively related to firms’ interest cost. The results also support that the innate component of AQ has a greater impact on the cost of debt than the discretionary component. The findings of this study may be of interest to managers by providing evidence on the economic consequenc

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Nabosu, Simon Sokorte, and Esther Nkatha M’ithiria. "The Role of Accruals Anomaly on Stock Market Return of Non-Financial Firms Listed on the Nairobi Securities Exchange." Journal of Finance and Accounting 6, no. 3 (2022): 82–96. http://dx.doi.org/10.53819/81018102t2082.

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The accrual anomaly arises due to the market mispricing of the total accruals and their components and the investors fail to incorporate the differential persistence of the cash flow components and accruals of firm earnings. This study sought to determine the effect of accruals anomaly on stock market return of non-financial firms listed on the Nairobi Securities Exchange. The study adopted positivism as data collection and hypothesis development and testing was achieved. The study used quantitative research design to correlate study variables using mathematical analysis methods. Correlation r

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Georgiou, Catherine. "The British Stock Market under the Structure of Market Capitalization Value: New Evidence on its Predictive Content." International Journal of Business and Economic Sciences Applied Research 13, no. 3 (2020): 57–70. http://dx.doi.org/10.25103/ijbesar.133.05.

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Purpose: The aim of our paper is twofold. First, we examine the predictive ability of log book-market, dividend-price, earnings-price and dividend-earnings ratios on the most recent data set of the strongest securities in the UK economy; unlike the majority of the studies in this data set, our analysis is not limited on returns but further investigates dividend and earnings growth predictability under the presence of the most recent global financial recession. Second, we exploit the long-run equilibrium relationship in two systems, [p_t,d_t,e_t] and [p_t,b_t,e_t] and examine the predictive abi

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Ali, Ashiq, Lee-Seok Hwang, and Mark A. Trombley. "Accruals and Future Stock Returns: Tests of the Naïve Investor Hypothesis." Journal of Accounting, Auditing & Finance 15, no. 2 (2000): 161–81. http://dx.doi.org/10.1177/0148558x0001500204.

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We explore whether the association between accruals and future returns documented by Sloan (1996) is due to fixation by naïve investors on the total amount of reported earnings without regard for the relative magnitude of the accrual and cash flow components. Contrary to the predictions of the naïve investor hypothesis, we find that the predictive ability of accruals for subsequent annual returns and for quarterly earnings announcement stock returns is not lower for large firms or for firms followed more by analysts or held more by institutions. Further, we find that the ability of accruals to

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Abdul Fatah, Faizatul Syuhada, and Wan Mansor Wan Mahmood. "Multivariate Causal Estimates of Dividend Yields, Price Earning Ratio and Expected Stock Returns: Malaysian Evidence." GIS Business 14, no. 1 (2019): 11–20. http://dx.doi.org/10.26643/gis.v14i1.3254.

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The study examines the relationship among Malaysian’s market stock return, dividend yields and price earnings ratio. Specifically, it examines the existence of long-run and short-run relationship and also their predictive power (causality) between and among market stock return, dividend yields and price earnings. Using the monthly data from 1989-2005, the study finds that all these fundamental variables have a strong long run relationship. As for the short run relationship, the results show significant positive predictive power from dividend yield to stock return and significant negative relat

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Nurulhuda, Elly Soraya, Anis Lutfiati, and Topan Setiawan. "ANALISIS HARGA SAHAM PERUSAHAAN OTOMOTIF DAN KOMPONEN DI BURSA EFEK INDONESIA." Kinerja 4, no. 1 (2022): 91–99. http://dx.doi.org/10.34005/kinerja.v4i1.1793.

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 The purpose of this study is to analyze the factors affecting stock prices, empirical study of manufacturing companies in the automotive and component sectors on the Indonesia Stock Exchange for the period 2011-2019. This research. using purposive sampling with a sample of 9 automotive and component companies. The data used in this study, in the form of secondary data. Using panel data regression with Eviews 9. The results of the research variable Earnings Per Share (EPS), Price Earning Ratio (PER), and Dividend Per Share (DPS) have a significant effect on stock prices. Earning Per Shar

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Sumiyana, Sumiyana, Sari Atmini, and Slamet Sugiri. "Predictive power of aggregate corporate earnings and their components for future GDP growths: An international comparison." Economics & Sociology 12, no. 1 (2019): 125–42. http://dx.doi.org/10.14254/2071-789x.2019/12-1/7.

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Cutillas-Gomariz, M. Fuensanta, Juan Pedro Sánchez-Ballesta, and José Yagüe. "The effects of IFRS on net income and earnings components: value relevance, persistence, and predictive value." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 45, no. 3 (2016): 365–88. http://dx.doi.org/10.1080/02102412.2016.1198562.

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Moardi, Mahdi, Mahdi Salehi, Simin Poursasan, and Homa Molavi. "Relationship between earnings management, CEO compensation, and stock return on Tehran Stock Exchange." International Journal of Organization Theory & Behavior 23, no. 1 (2019): 1–22. http://dx.doi.org/10.1108/ijotb-12-2018-0133.

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Purpose The purpose of this paper is to investigate the relationship between earnings management and chief executive officers’ (CEOs) compensation. Owing to the fact that earnings management does not have only opportunistic effects, but signaling effects, this study focuses on accruals quality to examine earnings management incentives. Thus, accruals quality is described against future cash flow. The empirical evidences suggest that a positive relationship between discretionary accruals and future cash flow provides predictive elements for earnings management, whereas a negative relationship b

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