Accounting earnings

Accounting earnings

Earnings of a firm as reported on its income statement.

Accounting Earnings

A company's earnings as reported on its annual report or other statement. It may be calculated by any method approved in the Generally Accepted Accounting Principles.
References in periodicals archive ?
Recent studies suggest that accounting earnings are conservative, in other words, the earnings tend to reflect a bad news (negative stock returns), rather than good news (positive stock returns) on a more timely basis [1].
It is commonly assumed that, over long periods, re ported accounting earnings are directly related to future dividends and cash flows.
We focus on RP sales of goods and services because they affect accounting earnings more directly than other types of RP transactions such as directors' loans.
There is substantial evidence that managers engage in accounting earnings management (AEM) and/or real earnings management (REM) to achieve certain earnings targets (Zang, 2007; Cohen and Zarowin, 2008; Chen et al.
5) The remaining sectors of the economy are estimated with matched sample panels of adjusted financial accounting earnings compiled from publicly available sources.
84) Firms apparently sometimes value EBITDA even more than they value traditional accounting earnings.
Ball and Brown (1968) find that accounting earnings are valued positively by investors.
The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth income in Japan.
Management and boards often adopt a decision-making framework that assumes shareholder value is best handled by "managing" in a way that meets/exceeds market expectations for short-term accounting earnings.
There are two ways to think about returns, accrual-based accounting earnings and cash earnings.
The single characteristic of outside board members' stock ownership is a better proxy for good governance than CGI/CGR insofar as such ownership relates to (a) future accounting earnings and (b) firing the CEO after bad performance.
Pennant Capital believes the bidders are opportunistic in trying to exploit investor confusion about the difference between current accounting earnings and the fundamental cash flow power of the customer base.