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.
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References in periodicals archive
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Basu (1997) first operationalize the definition of accounting conservatism as an asymmetrically greater reflection of "bad news" over "good news" in accounting earnings recognition.
a) assess the different existing approaches to measure accounting earnings opacity;
Ball and Brown 1968, Beaver, Clarke and Wright 1979, Baginski and Hassell 1990, and a host of other researchers over the past five decades have found an association between accounting earnings and security returns of the firm.
206) state that "a crucial aspect of research on the impact of accounting earnings on the capital market is the determination of the information content of earnings data.
Thus, this paper aims to investigate the existence of heterogeneity in the quality of accounting earnings between different classes of Brazilian companies after the adoption of the international accounting standards.
accumulated and deferred) so generally the accounting earnings that will be transformed into cash in the future, particularly at [T.
The persistence of earnings is considered as a quality that is characteristic of the accounting earnings, based upon the accounting data that helps investors assess both the company's future earnings and its cash flow.
Accounting earnings has two distinct components, which are cash and accruals.
In addition, there are legitimate concerns about the bias in accounting earnings introduced by management playing earnings games.
These attributes take returns or prices as the reference construct; consequently, measures of these attributes are based on the estimated relation between accounting earnings and market prices or returns.
Accounting earnings is the most traditional measure of performance evaluation which has essential significance for the investors, shareholders, managers and creditors.
Accounting earnings and cash-flows as measures of firm performance.
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