Earnings volatility

The purpose of research "Panel data analysis: Supply chain strategy effects on capital structure of companies listed in the Jakarta islamic index" is to analyze the influence of supply chain process, firm size, supply chain strategy, profitability, tangibility, and growth opportunity variables, Leverage, Volatility, Retained Earnings, Non Debt Tax Shield, and Free Cash Flow on capital structure of companies listed in the Jakarta Islamic Index (JII).

11p longtimenosee07 29-03-2024 10 2   Download

This paper investigates the impact of supply chain integration on organizational performance in Indonesian banking sector. For this purpose the earnings predictability of Islamic banks in Indonesia are examined by investigating earnings volatility and the factors that influence it.

7p longtimenosee04 06-03-2024 5 0   Download

The study "The role of supply chain management in the relationship between earnings management and idiosyncratic volatility" aims to investigate the association between earnings management and idiosyncratic volatility, as well as the role of supply chain management in moderating the relationship between the two using a quantitative approach. Two kinds of earnings management, real and accrual, are investigated towards idiosyncratic volatility. In measuring supply chain management and real earnings management, this study employs Kothari model and Cohen model, respectively.

15p longtimenosee04 06-03-2024 4 0   Download

Continued part 1, part 2 of ebook "Advances in quantitative analysis of finance and accounting (Volume 6)" has presents the following content: intraday volume — volatility relation of the DOW - a behavioral interpretation; the pricing of initial public offerings - an option approach; determinants of winner–loser effects in national stock markets; earnings management in corporate voting - evidence from antitakeover charter amendments; deterministic portfolio selection models, selection bias, and an unlikely hero;...

137p dieptieuung 20-07-2023 8 2   Download

This article traces back to pre-2007 conditions to scrutinize operating strategies and decisions of banks that either survived through or failed during the last recession. Using the sustainable growth paradigm, this analysis isolates components of operating strategies under either an aggressive or a conservative growth stance to shed light on the type of business decisions that eventually led to either survival or failure when economic conditions became highly volatile.

17p mmlemmlem_124 22-12-2020 19 0   Download

In this section firms are asked to identify the objective they try to achieve by using derivatives and they can make a multiple choice among minimizing the volatility in accounting earnings, minimizing the volatility in cash flows etc.

33p koxih_kothogmih2 20-08-2020 17 1   Download

This study aims to investigate the effect of risk management on earnings volatility on shares of banks listed in Tehran Stock Exchange. The statistical population includes all 20 listed banks in Tehran Stock Exchange over the period 2009-2015.

6p kelseynguyen 26-05-2020 26 0   Download

This aim of research is to prove that the loan-loss provision and fair value accounting influence the earnings volatility and the accrual management role in moderating the effect of fair value accounting to earnings volatility. Data were obtained from the annual report of the Directory of Indonesia Capital Market and the Stock Exchange of Indonesia Website.

8p tociitocii 24-04-2020 18 0   Download

This study’s main objective is to provide a framework to model conditional volatility regarding the changes in the investor sentiment by measuring the effect of noise trader demand shocks on the volatility of stock market indexes of the various countries. GARCH, TARCH, and EGARCH models are used to test whether earning shocks have more influence on the conditional volatility in high sentiment periods weakening the mean-variance relation.

22p nguyenminhlong19 21-04-2020 23 6   Download

The study examines the effects of applying fair value accounting under IAS 40 on the volatility of earnings. It studies how the addition of unrealized gains and losses in the income statement might affect the incremental explanatory power of earnings.

19p cothumenhmong4 24-03-2020 23 1   Download

This work describes and analyzes the validity of some economic indicators about companies or groups of companies that use capital intensive as a factor of production. In particular, the study aims to investigate the way in which services provided to high capital intensity (capital intensive) and then the profit and profitability reached by some groups in banking, finance and insurance, can be evaluated using the Ebitda criterion (Ebitda Earnings before tax, Depretiation and Ammortization) or other economic indicators that will be analyzed during the work.

19p trinhthamhodang2 21-01-2020 27 2   Download

In light of increasing global financial market volatilities, firms are encountering a more uncertain cash flow than ever. To avoid missing investment opportunities, firms will hold cash as a precautionary measure. We investigate whether cash holdings in Taiwanese firms is indeed driven by the uncertainty of cash flow. Our empirical results confirm that uncertainty of cash flow is the most important factor that explains why firms hold cash.

26p trinhthamhodang2 21-01-2020 21 1   Download

Hansen’s (1999) panel threshold regression model is applied in this study to investigate the correlation between bank size and bank earnings volatility in 14 Chinese banks. These data were adopted after the Lehman Brothers bankruptcy was announced in 2009Q4. The data used in this study cover the period from 2009Q1 to 2013Q1. The dependent variable is bank earnings volatility, whereas bank size is the independent and threshold variable. Empirical results show the significance of a single threshold on bank size and return on asset (ROA) earnings volatility.

12p trinhthamhodang2 21-01-2020 35 1   Download

This paper examine the unconditional lagged return-order imbalance relation and find that either before or after the financial crisis, the correlation between returns and lagged-one order imbalance is both positive. We also show that before the financial crisis, contemporaneous order imbalances are significant and positive, while some of the coefficients of lagged-one imbalances turn to be significantly negative.

23p trinhthamhodang2 19-01-2020 32 2   Download

The goal of this research was to investigate the controversy surrounding the inability of SFAS 133 an amendment of SFAS 161 to portray the economics of hedging. This research examined whether or not BHCs’ design of hedge effectiveness tests was determined by the concern of the additional earnings volatility possibly evolved from economic hedges that do not qualify for hedge accounting.

16p vimadrid2711 18-12-2019 21 1   Download

Over the past few decades, numerous research across the globe has been conducted to examine the impact of firm performance on its stock return. The findings of these studies have been varied. In spite of the long standing research in this area, several attempt towards exploring this relationship has led to limited success owing largely to the existence of volatility across different stock markets. The variance in the volatility in these markets make it extremely difficult to obtain a uniform measure.

12p viankara2711 04-12-2019 18 1   Download

In this study, we examine the influence of the adoption of Accounting Standard Update (ASU) No. 2016-09, Compensation- Stock Compensation (Topic 718): Improvement to Employee Share-based Payment Accounting, on earnings and cash flow volatility for firms that issue share-based compensation to employees.

8p viankara2711 04-12-2019 7 0   Download

Text is not unadulterated fact. A text can make you laugh or cry but can it also make you short sell your stocks in company A and buy up options in company B? Research in the domain of finance strongly suggests that it can. Studies have shown that both the informational and affective aspects of news text affect the markets in profound ways, impacting on volumes of trades, stock prices, volatility and even future firm earnings.

8p hongvang_1 16-04-2013 55 2   Download

The world suffers no shortage of accounting texts. The many I’ve read over the past 25 years have helped me audit, prepare, use, and explain corporate financial statements. Missing in this lettered journey has been a work that provides context for accounting’s six divisive issues: inflation, volatility, intangibles, debt, options, and earnings. A brief history of accounting can fill this void. Students and practitioners study textbooks designed to explain the how’s of accounting.

258p haiduong_1 03-04-2013 71 12   Download

We identify earnings restatements by searching the Lexis-Nexis news library using keyword and string searches. We searched for words containing the strings “restat” or “revis.” We supplement this sample with keyword searches from two other full-text news databases, Newspaper Source and Proquest Newspapers. The restatement sample consists of restatements announced over the period from January 1, 2000, to December 31, 2001.

0p bin_pham 06-02-2013 45 4   Download