Accounting earnings
Accounting earnings
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.
Mentioned in
?
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.
Financial browser
?
- ▲
- account period
- Account Reconcilement
- Account reconciliation
- Account Representative
- account statement
- accountability
- Accountable Plan
- Accountant
- Accountant in Charge
- Accountants for the Public Interest
- Accountants' Index
- Accountants International Study Group
- Accountant's Liability
- Accountants Liability Insurance
- Accountant's Magazine, The
- accountant's opinion
- accounting
- Accounting Basis
- Accounting Change
- accounting concepts, principles and policies
- Accounting Control
- Accounting Convention
- Accounting Currency
- Accounting Cycle
- Accounting Department
- Accounting earnings
- Accounting Entity
- accounting equation
- Accounting Error
- Accounting Event
- accounting exposure
- Accounting Firm
- Accounting Fraud
- Accounting Hall of Fame
- Accounting Historians Journal
- Accounting Information System
- Accounting insolvency
- Accounting liquidity
- Accounting Manual
- Accounting Measurement
- Accounting Method
- Accounting Noise
- accounting period
- Accounting Postulate
- Accounting Principles Board
- Accounting Procedure
- Accounting Profits
- accounting ratio
- Accounting Records
- Accounting Research Bulletins
- accounting return
- ▼
Full browser
?
- ▲
- Accounting Concept
- Accounting Concept
- Accounting Concept
- Accounting Concept
- Accounting Concepts
- Accounting Concepts
- Accounting Concepts
- Accounting Concepts
- accounting concepts, principles and policies
- Accounting Continuing Professional Education Network
- Accounting Control
- Accounting Control Key
- Accounting Controls
- Accounting Convention
- Accounting Conventions
- Accounting cost
- Accounting Currencies
- Accounting Currency
- Accounting cycle
- Accounting Cycles
- accounting data
- accounting data
- Accounting Data Interchange Format
- accounting department
- accounting department
- Accounting Department Management Report
- Accounting Departments
- Accounting Departments
- Accounting Disbursing Station Number
- Accounting Division
- Accounting earnings
- Accounting Education Associates
- Accounting Education Australia
- Accounting Education Center
- Accounting Education using Computers and Multimedia
- Accounting Entities
- Accounting Entity
- accounting entry
- Accounting equation
- Accounting Equations
- Accounting Error
- Accounting Errors
- Accounting Event
- Accounting Events
- Accounting exposure
- Accounting File
- Accounting Financial Management
- accounting firm
- accounting firm
- Accounting Firms
- Accounting Firms
- accounting for
- accounting for
- accounting for
- accounting for
- accounting for
- Accounting for Non-Accountants
- Accounting for Safety Ltd
- Accounting Forms
- Accounting fraud
- Accounting Frauds
- ▼