Mostrando 4 resultados de: 4
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Article(4)
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Journal of Business Finance and Accounting(2)
International Journal of Accounting(1)
Universidad de Cuenca(1)
Changes in Non-current Assets and in Property, Plant and Equipment and Future Stock Returns: The UK Evidence
ArticleAbstract: We examine the effect of changes in non-current operating assets (NCOA) and of changes in property,Palabras claves:future returns, Investments, liquidity, mispricing, non-current operating assets, operating leverage, plant and equipment, propertyAutores:Coakley J., Manson S., Nikola PetrovicFuentes:googlescopusDoes volatility improve UK earnings forecasts?
ArticleAbstract: We investigate the relation between UK accounting earnings volatility and the level of future earninPalabras claves:Earnings persistence, Earnings volatility, Over-investment, Under-investmentAutores:Coakley J., Manson S., Nikola PetrovicFuentes:googlescopusIFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador
ArticleAbstract: Este documento examina los cambios en la calidad de las utilidades, ajustes por devengo, suavizaciónPalabras claves:asimetría en reconocimiento oportuno de pérdidas, asymmetric timelines of loss recognition, calidad de utilidades, earnings quality, IFRS, NiifAutores:Magdalena Barreiro Riofrío, Nikola Petrovic, Priscila HermidaFuentes:rraaeMandatory Financial Reporting Processes and Outcomes
ArticleAbstract: In an extension to the mandatory financial reporting literature, we consider compliance and applicabPalabras claves:Applicability, Audit fees, COMPLIANCE, Financial instruments, Financial reporting, QuantityAutores:Bamber M., McMeeking K., Nikola PetrovicFuentes:googlescopus