Earnings response

The purpose of this paper is to examine the correlations of IFRS implementation and corporate social responsibility on Earnings quality of Indonesia and Malaysia Oil Plantations companies, during the full convergences of IFRS period (2012- 2016). The logistics industry is becoming increasingly competitive, and supply chains becoming increasingly complex. This research is using data from the annual financial report issued by the company that is registered at the Indonesian stock exchange and Malaysia stock exchange, from 2012 to 2016.

11p longtimenosee09 08-04-2024 6 1   Download

Audit quality and audit efforts has drawn attention of firms, investors and the audit firms themselves. Corporate social responsibility (CSR) may be signals of earning management or signals of risk, which can lead to different perception of auditors when auditing financial statements. Therefore, there is controversy in relationship between corporate social responsibility and audit efforts and audit quality. This relationship is interesting to investigate in an emerging country and a unique setting like Vietnam.

8p alucardhellsing 04-05-2022 15 1   Download

Maize cultivation for vegetable purpose, such as baby corn is a diversified and value addition in food industries. Baby corn is the female inflorescence in the maize plant, harvested within two days of silk emergence and is sweet in taste and crisp which is a source of foreign earning exchange for India and successful in countries like Thailand and Taiwan has now proven to be a successful venture. The most crucial factors in scientific crop productions are nutrient management. In modern agriculture the knowledge of optimum dose of crop nutrition is of prime concern.

10p nguaconbaynhay7 15-08-2020 12 1   Download

Rural women frequently have primary responsibility for agricultural production, in addition to domestic responsibilities and childcare. In developing country like India where economic status of women is very pathetic especially in rural areas and opportunities of earning are very less providing entrepreneurial training to be started into an enterprise have paved the way for economic independence of rural women.

5p trinhthamhodang1213 02-06-2020 23 0   Download

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level.

22p nguathienthan5 03-06-2020 18 1   Download

This study examines whether Audit Quality has any impact or relationship with earnings response coefficients of companies in Nigeria. Pursuant to this objective, archival data were extracted from annual reports of 57 companies quoted on the Nigerian Stock Exchange (NSE) between 2006 and 2011.

23p cothumenhmong4 24-03-2020 10 1   Download

The aim of this research is to show that unless the lending business is incentivised by an appreciable earnings potential the effect of the enforcement of the Basel III capital and liquidity requirements is sure to be a credit crunch. Initially, this empirical research hypothesis was tested against a number of independent variables reflecting trends in lending volumes; subsequently, these variables were used to establish if the risks of default that corporate borrowers face under the impact of credit rationing are likely to be heightened by other factors.

10p trinhthamhodang2 21-01-2020 30 1   Download

This paper examines the relationship between unexpected earnings components (i.e., unexpected operating and non-operating income) and post-earningsannouncement drift to determine whether both components contribute to the mispricing phenomenon. I find that both operating and non-operating income surprises explain the market’s underweighting of earnings surprises. However, the contribution of operating income surprises is significantly higher than non-operating income surprises.

15p chauchaungayxua2 19-01-2020 19 4   Download

We examine whether there are more information based trading activities that are generated around the time of earnings announcements. We distinguish between the influence of information based traders, especially short sellers, and market information quality through the reaction of participants to new information derived from corporate earnings announcements.

17p vimadrid2711 18-12-2019 24 1   Download

The purpose of this study is to investigate whether auditing quality mitigates the impact of the investor’s sentiment on share market response to earnings news. Auditing quality involves auditor reputation quality and auditor implicit quality. The high-quality of auditing work can not only enhance the investors’ confidence, but also reduce the transaction costs.

13p vimadrid2711 18-12-2019 7 0   Download

Market reaction to surprises in earnings announcements has long been used to measure the quality of the information content of the announcement, and studies have explored various factors affecting the response.

17p viankara2711 04-12-2019 17 1   Download

(bq) part 2 book "ethical obligations and decision making in accounting" has contents: fraud in financial statements and auditor responsibilities; legal, regulatory, and professional obligations of auditors; earnings management; ethical leadership and decision making in accounting.

334p bautroibinhyen27 11-05-2017 42 3   Download

Before these results to the two questions are presented a comment on this e-book’s title is warranted. Bottom line is that there is nothing wrong with outsourcing as a business paradigm. Indeed, outsourcing is here to stay and the successful modern firm is that firm which best manages its portfolio of external service providers. As stated in my previous e-books, it is the responsibility of the buyer to extract value from their outsourcing relationship. This is not gifted, rather hard-earned. ...

3p geometry1122 09-05-2013 45 2   Download

The one-sided dependency on investment activity repeatedly subjects the ME industry to pronounced cyclic fluctuations in demand. The client companies’ investment decisions are a response to actual or expected changes in capacity utilisation, earnings, financing costs or general market conditions. These aspects develop in parallel for large areas of the economy, leading to cumulative processes.

41p loixinloi 08-05-2013 36 2   Download

The content of this book is owned by the author. No part of this book may be reproduced, distributed, or transmitted in any way or form without written, signed and dated permission of the author. This book is set up as a guideline and the author cannot be held responsible for any not fulfilled expectations. Published by Christo Cappa

12p hoagiay_123 22-04-2013 53 2   Download

In part, this small-scale sub-sector of poultry production has grown in response to a market demand for poultry that is raised using production systems outside of the conventional, confinement, industrial model. Free-range poultry, heritage poultry varieties, organic certification and other characteristics are used by farmers to distinguish their products and to help earn a margin that enables them to be profitable despite their small volume of production.

43p loginnhanh 22-04-2013 46 1   Download

We can see by the responses above that the participants did not aspire to high earnings, possibly because they do not have a sense of how much money is required to earn a living wage, and/or because they have grown up in poverty. The latter two respondents have a sense of the connections between earning and living standards. The gap in knowledge around earning capacity could be one starting place to help young women assess how much they need to earn in order to attain a living wage. The need for economic literacy is starkly apparent from the responses above....

111p trinhcaidat 22-04-2013 54 4   Download

One way affluent households might respond to a tax increase is by working less, as they see a smaller return on each hour of work. Alternatively, since after-tax income would decline, households might work more to maintain their pre-law- change levels of consumption. The research on this question indicates that labor supply, particularly among men, is unresponsive to tax rates. While most studies do not focus specifically on affluent households, the few that do arrive at a similar conclusion.

10p trinhcaidat 19-04-2013 42 4   Download

Australian Stock Report, its directors, officers, authorised representatives and agents believe that the information contained in this report is correct and that any estimates, opinions or suggestions in this report are reasonably held at the time of compilation, but may change without notice. Australian Stock Report is under no obligation to update or keep the information current. No guarantee or warranty is given, or representation made, as to accuracy or completeness.

40p addition1122 16-04-2013 52 4   Download

Despite the increased demand for graduate business education stemming from the current economic slowdown and other contrib- uting factors, the savvy business school applicant is in a unique po- sition to secure a coveted seat in a leading MBA program through some additional due diligence. Understanding what wows and irri- tates admissions officers at leading business schools, and tailoring the MBA application accordingly, can propel one’s candidacy from unlikely to competitive.

0p thieubaotrang 16-04-2013 52 4   Download