Search Results

Climate policy uncertainty and earnings management,
Viet Tran, in Finance Research Letters (2025)
Keywords: Climate policy uncertainty; Earnings management; Discretionary accruals management;

Worse than expected? Uncertainty and earnings subsequent to return migration,
Jan Saarela, in Economics Letters (2015)
Keywords: Uncertainty; Expected earnings; Return migration; Post-migration earnings;

Uncertainties in Global Economic Policy and Nigerias Export Earnings,
Balakeffi Ladi Raulatu, Oboh Victor Ugbem, Ujunwa Augustine and Fwangkwal Mwanji Paul, in International Journal of Business, Economics and Management (2019)
Keywords: Global economy, Policy uncertainty, Export earnings, ARDL, GARCH, Nigeria

Earnings uncertainty, precautionary saving, and moonlighting in Russia,
Alessandra Guariglia and Byung-Yeon Kim, in Journal of Population Economics (2004)
Keywords: Precautionary saving, earnings uncertainty, moonlighting, D12, E21, P20,

Market uncertainty and trading volume around earnings announcements,
Hae Mi Choi, in Finance Research Letters (2019)
Keywords: Market uncertainty; VIX; Abnormal trading volume; Earnings announcements;

Oil shocks, policy uncertainty and earnings surprises,
Wensheng Kang and Jing Wang, in Review of Quantitative Finance and Accounting (2018)
Keywords: Aggregate earnings, Oil shocks, Policy uncertainty, Structural VAR

Market uncertainty and the importance of media coverage at earnings announcements,
Samuel B. Bonsall, Jeremiah Green and Karl A. Muller, in Journal of Accounting and Economics (2020)
Keywords: Media coverage; Market uncertainty; Earnings announcements; Price efficiency;

Earnings Uncertainty, Risk-Aversion and Homeownership,
Luis Diaz-Serrano, from Department of Economics, National University of Ireland - Maynooth (2003)
Keywords: Risk aversion, skewness affection, homeownership, earnings uncertainty, transitory shocks in income, credit constraints.

Macroeconomic uncertainty and earnings management: evidence from commodity firms,
Alessandro Paolo Rigamonti, Giulio Greco, Mariarita Pierotti and Alessandro Capocchi, in Review of Quantitative Finance and Accounting (2024)
Keywords: Earnings management, Macroeconomic uncertainty, Climate policy uncertainty, Commodity

The Dynamics of Earnings in Chile,
Andrea Repetto and Cristobal Huneeus, from Econometric Society (2004)
Keywords: Earnings dynamics, income uncertainty

The trilogy of economic policy uncertainty, earnings management and firm performance: empirical evidence from France,
Ines Kahloul, Jocelyn Grira and Khawla Hlel, in Journal of Economics and Finance (2023)
Keywords: Economic Policy Uncertainty, Earnings Management, Firm Performance

The impact of earnings volatility, environmental uncertainty and COVID-19 pandemic on accounting comparability in an emerging economy,
Arash Arianpoor and Farideh Esmailzadeh Asali, in Asian Review of Accounting (2023)
Keywords: Accounting comparability, Earnings volatility, Environmental uncertainty, COVID-19

Does policy uncertainty affect earnings quality? Evidence from China,
Sang Ho Kim and Yohan An, in International Journal of Managerial and Financial Accounting (2024)
Keywords: policy uncertainty; earnings quality; China; discretionary accruals; earning management.

The macroeconomic impact of oil earnings uncertainty: New evidence from analyst forecasts,
Xiaohan Ma and Roberto Samaniego, in Energy Economics (2020)
Keywords: Oil earnings uncertainty; Business cycles; Oil markets; Analyst forecasts;

Industrial policy, uncertainty, and analysts’ earnings forecast: Evidence from China,
Jiangyuan Wang, Jiawu Gan and Zhen Li, in Economic Analysis and Policy (2021)
Keywords: Industrial policy; Accuracy of analysts’ earnings forecasts; Uncertainty; Industry competition;

Information Uncertainty and the Post-Earnings-Announcement Drift Anomaly: Insights from REITs,
S. Price, Dean Gatzlaff and C. Sirmans, in The Journal of Real Estate Finance and Economics (2012)
Keywords: REITs, Post-earnings-announcement drift, Market efficiency, Trading rule, Uncertainty,

Impact of economic policy uncertainty on disclosure and pricing of earnings news,
Sharad Asthana and Rachana Kalelkar, in Review of Quantitative Finance and Accounting (2020)
Keywords: Economic policy uncertainty, Earnings information, Timing of disclosure, Stock price reactions, Earnings response coefficient

Examining the impact of market uncertainty on earnings forecasts: an empirical study from Egypt,
Rania Pasha, Hayam Wahba and Hadia Y. Lasheen, in Journal of Risk Finance (2024)
Keywords: Market uncertainty, Analysts’ earnings forecasts, Model-based earnings forecasts, Forecast accuracy, Forecast bias

Policy uncertainty and earnings management: International evidence,
Kenneth Yung and Andrew Root, in Journal of Business Research (2019)
Keywords: Policy uncertainty; Policy cost theory; Earnings management; Quality of financial reporting; Firm value;

Information uncertainty of fiscal year end quarter earnings,
Linda H. Chen, George J. Jiang and Kevin X. Zhu, in Review of Accounting and Finance (2022)
Keywords: Market reactions, FASB statement no. 145, Fiscal year end (FYE), Quarter earnings, Information uncertainty, g14, m41, n21

TIME-VARYING STOCK-PRICE RESPONSE TO EARNINGS INDUCED BY UNCERTAINTY ABOUT THE TIME-SERIES PROCESS OF EARNINGS,
M Lang, in Journal of Accounting Research (1991)
Keywords: Earnings announcements, Stock price response, Time-series process, Uncertainty

The FinTech revolution: Quantifying earnings uncertainty and credit risk in competitive business environments with disruptive technologies,
Jorge R. Sobehart, in Journal of Risk Management in Financial Institutions (2016)
Keywords: competitive environments, earnings uncertainty, credit risk, disruptive technologies, FinTech

Earnings management, policy uncertainty and firm life cycle stages: evidence from publicly traded companies in the USA and Brazil,
Carolina Magda da Silva Roma, Luiz Cláudio Louzada, Paula Magda da Silva Roma, Hiromitsu Goto and Wataru Souma, in Journal of Financial Economic Policy (2020)
Keywords: Firm behavior, Earnings management, Economic policy uncertainty, Firm life cycle

Post-earnings announcement drift and parameter uncertainty: evidence from industry and market news,
Claire Y. C. Liang and Rengong Zhang, in Review of Quantitative Finance and Accounting (2020)
Keywords: Post-earnings announcement drift, Earnings momentum, Anomaly, Parameter uncertainty, Rational learning

Economic policy uncertainty, investor attention and post-earnings announcement drift,
Xiuli Du, Zhu Ao, Yiwei Chai and Shilong Ge, in International Review of Financial Analysis (2023)
Keywords: Post-earnings announcements drift; Limited attention; Economic policy uncertainty; Efficiency of information;

Economic policy uncertainty and earnings management: Evidence from Japan,
Hyonok Kim and Yukihiro Yasuda, in Journal of Financial Stability (2021)
Keywords: Economic Policy Uncertainty (EPU); Earnings Management; Monitoring role; Main Bank; Analyst Coverage;

Does cost-inefficiency in Islamic banking matter for earnings uncertainty?,
Sabri Boubaker, Md Hamid Uddin, Sarkar Humayun Kabir and Sabur Mollah, in Review of Accounting and Finance (2022)
Keywords: Earnings uncertainty, Islamic banking, Islamic financial contracts, Financial intermediation, Cost efficiency, Loan performance, Corporate governance, Earnings quality and management, Islamic finance and accounting

Does Cost-Inefficiency in Islamic Banking Matter for Earnings Uncertainty?,
Sabri Boubaker, M.H. Uddin, S.H. Kabir and S. Mollah, from HAL (2023)
Keywords: Corporate governance,Cost efficiency,Earnings quality and management,Earnings uncertainty,Financial intermediation,Islamic banking,Islamic finance and accounting,Islamic financial contracts,Loan performance

Uncertainty and Heterogeneity in Returns to Education: Evidence from Finland,
Otto Kässi, from University Library of Munich, Germany (2012)
Keywords: earnings uncertainty; unobserved heterogeneity; permanent earnings uncertainty; transitory shocks

Separating uncertainty from heterogeneity in life cycle earnings,
Flavio Cunha, James Heckman and Salvador Navarro, from IFAU - Institute for Evaluation of Labour Market and Education Policy (2004)
Keywords: earnings; unforecastable; forecastable

The Effect of Firm Life Cycle on the Relationship between R&D Expenditures and Future Performance, Earnings Uncertainty, and Sustainable Growth,
Jiyeon Yoo, Sangryul Lee and Sambock Park, in Sustainability (2019)
Keywords: R&D expenditures; firm life cycle; future performance; earnings uncertainty; market response

Information, uncertainty, and behavioral effects: Evidence from abnormal returns around real estate investment trust earnings announcements,
Frank Gyamfi-Yeboah, David Ling and Andy Naranjo, in Journal of International Money and Finance (2012)
Keywords: Earnings announcements; Real estate; REITs; International; Behavioral effects; Uncertainty; Information processing;

A new measure of earnings forecast uncertainty,
Xuguang Simon Sheng and Maya Thevenot, in Journal of Accounting and Economics (2012)
Keywords: Uncertainty; Analyst dispersion; Common information; Private information; BKLS; GARCH;

Economic uncertainty and investor attention,
Daniel Andrei, Henry Friedman and N. Bugra Ozel, in Journal of Financial Economics (2023)
Keywords: Investor attention; Economic uncertainty; Earnings announcements; CAPM;

Earnings management, earnings quality, and culture: cross-country studies,
Anna Purwaningsih, Indra Wijaya Kusuma and Zuni Barokah, in International Journal of Economic Policy in Emerging Economies (2020)
Keywords: real earnings management; REM; accrual earnings management; AEM; earnings quality; individualism; uncertainty avoidance.

The price of firm-level information uncertainty,
Xi Wang, Chao Gao and Tianfu Wang, in Finance Research Letters (2024)
Keywords: Uncertainty; Stock Return Predictability; Earnings Announcements; Hedging;

Evolution of Market Uncertainty around Earnings Announcements,
Dusan Isakov and Christophe Perignon, from Ecole des Hautes Etudes Commerciales, Universite de Geneve- (1999)
Keywords: UNCERTAINTY ; INCOME ; FINANCIAL MARKET

Is there any association between real earnings management and crash risk of stock price during uncertainty? An evidence from family-owned firms in an emerging economy,
Huma Fatima, Abdul Haque and Muhammad Usman, in Future Business Journal (2020)
Keywords: Spillover, Earnings management (REM), Stock price crash, Uncertainty, Family-owned business

The Choice Between Accrual and Real Manipulation Around Information Uncertainty,
Thi Thu Ha Nguyen and Salma Ibrahim, from Springer (2024)
Keywords: Accrual earnings management, Real earnings management, Information uncertainty

Accounting for uncertainty: an application of Bayesian methods to accruals models,
Matthias Breuer and Harm H. Schütt, in Review of Accounting Studies (2023)
Keywords: Bayes, Prediction, Accruals, Earnings management, Measurement uncertainty

How do investors react under uncertainty?,
Ron Bird and Danny Yeung, in Pacific-Basin Finance Journal (2012)
Keywords: Uncertainty; Ambiguity; Earnings announcement; Asymmetric response;

Uncertainty and Sectoral Shifts: The Interaction Between Firm-Level and Aggregate-Level Shocks, and Macroeconomic Activity,
Alon Kalay, Suresh Nallareddy and Gil Sadka, in Management Science (2018)
Keywords: earnings dispersion; aggregate earnings; uncertainty; sectoral shifts; macroeconomic activity

Earnings Dynamics in Canada: The Distribution of Earnings in a Dynamic Context, 1982-1992,
Ross Finnie, from Gouvernement du Canada - Human Resources Development (1997)
Keywords: EARNINGS

Earnings Dynamics in Canada: The Earnings Mobility of Canadians 1982-1992,
Ross Finnie, from Gouvernement du Canada - Human Resources Development (1997)
Keywords: EARNINGS

Customer concentration and management earnings forecast,
Yupeng Mei and Kunpeng Jing, in Finance Research Letters (2024)
Keywords: Customer concentration; Management earnings forecasts; Economic policy uncertainty; Internal control;

Asymmetric Uncertainty Around Earnings Announcements: Evidence from Options Markets,
Sumit Saurav, Sobhesh Kumar Agarwalla and Jayanth R. Varma, in American Business Review (2024)
Keywords: Earnings Announcements; Volatility Smile; Earnings Surprise; Options Volume; Emerging Markets

The effect of multi-nationality on the precision of management earnings forecasts,
L. Murphy Smith and Bruce Runyan, in International Journal of Accounting, Auditing and Performance Evaluation (2007)
Keywords: management earnings forecasts; multi-nationality; precision; forecasting accuracy; uncertainty.

Culture and earnings quality in cross-border acquisitions,
Jagjit S. Saini, Gaurav Kumar and Jim P. DeMello, in International Journal of Behavioural Accounting and Finance (2021)
Keywords: culture; earnings quality; individualism; uncertainty avoidance; cross-border acquisitions.

The options market response to accounting earnings announcements,
Cameron Truong, Charles Corrado and Yangyang Chen, in Journal of International Financial Markets, Institutions and Money (2012)
Keywords: Earnings announcements; Implied volatility; Informed traders; Investor uncertainty;

Earnings Dynamics in Canada: Earnings Patterns by Age and Sex in Canada, 1982-1992,
Ross Finnie, from Gouvernement du Canada - Human Resources Development (1997)
Keywords: EARNINGS

The Determinants and Information Effects of Earnings Announcement Date Variability,
Sanghyuk Byun, Kristin C. Roland and Dongchang Kang, in JRFM (2024)
Keywords: earnings announcement dates; earnings announcement timing; financial uncertainty; monitoring; voluntary disclosure

Analyst information precision and small earnings surprises,
Sanjay W. Bissessur and David Veenman, in Review of Accounting Studies (2016)
Keywords: Earnings surprise, Analyst forecast error, Forecast uncertainty, Analyst incentives, Earnings management, Discontinuity, Benchmark beating

Firms’ Relative Operational Efficiency and Analysts’ Earnings Forecasts,
Fatma Cebenoyan and Donal Byard, from Hunter College Department of Economics (2003)
Keywords: Relative Operational Efficiency, Return on Assets, Return on Equity, Analysts’ Earnings Forecasts, Earnings Uncertainty.

Uncertainty avoidance and stock price informativeness of future earnings,
Ioannis Tsalavoutas and Fanis Tsoligkas, in Journal of International Financial Markets, Institutions and Money (2021)
Keywords: National Culture; Uncertainty Avoidance; Stock Market Efficiency; Stock Price Informativeness; Market Openness;

Uncertainty Shocks and Corporate Borrowing Constraints,
Ahmed Kamara and Niraj P. Koirala, in IJFS (2023)
Keywords: uncertainty shocks; earnings-based constraints; assets-based constraints

Macroeconomic uncertainty and management forecast accuracy,
Norio Kitagawa, in Journal of Contemporary Accounting and Economics (2021)
Keywords: Macroeconomic uncertainty; Volatility index; Management earnings forecast; Japan;

Investor information gathering and the resolution of uncertainty,
Jed J. Neilson, in Journal of Accounting and Economics (2022)
Keywords: Information acquisition; Investor attention; Search; Uncertainty; Earnings announcements; EDGAR;

A tale of two uncertainties,
Hae Mi Choi, in Journal of Banking & Finance (2018)
Keywords: Market uncertainty; Firm-signal uncertainty; Bayesian learning; Earnings announcements; Stock price responses;

Tests of investor learning models using earnings innovations and implied volatilities,
Thaddeus Neururer, George Papadakis and Edward J. Riedl, in Review of Accounting Studies (2016)
Keywords: Uncertainty, Implied volatilities, Earnings innovations, Regime shifts, Bayesian learning

The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence,
Denis Cormier, Sylvain Houle and Marie-Josée Ledoux, in Journal of International Accounting, Auditing and Taxation (2013)
Keywords: Corporate governance; Earnings management; Environmental uncertainty; Information asymmetry;

The impact of strategic deviance on analysts’ earnings forecasts: evidence from China,
Xiqiong He and Changping Yin, in Nankai Business Review International (2018)
Keywords: Environmental uncertainty, Information transparency, Analysts’ earnings forecasts, Strategic deviance

Groups of politically connected firms, political uncertainty and earnings credibility in Pakistan,
Fawad Ahmad, Michael Eric Bradbury and Ahsan Habib, in Journal of Applied Accounting Research (2023)
Keywords: Politically connected firms, Political institutions, Earnings credibility, Pakistan

Does analyst forecast dispersion represent investors’ perceived uncertainty toward earnings?,
Jundong (Jeff) Wang, in Review of Accounting and Finance (2020)
Keywords: Earnings announcement, Analyst forecast dispersion, Options implied volatility

The effects of policy uncertainty on bank loan loss provisions,
Dung Tran and Reza Houston, in Economic Modelling (2021)
Keywords: Earnings management; Economic policy uncertainty; Banking; Bank holding companies;

Uncertainty and Heterogeneity in Returns to Education: Evidence from Finland,
Otto Kässi, from University Library of Munich, Germany (2013)
Keywords: earnings uncertainty, unobserved heterogeneity, permanent variance, transitory variance

FDI, liquidity, and political uncertainty: A global analysis,
Marvin Jahn and Paul Stricker, in International Economics and Economic Policy (2022)
Keywords: Foreign direct investment, Political uncertainty, Reinvested earnings, Equity, Multinational enterprises

Policy uncertainty and loan loss provisions in the banking industry,
Jeffrey Ng, Walid Saffar and Janus Jian Zhang, in Review of Accounting Studies (2020)
Keywords: Policy uncertainty, Accruals estimates, Banking, Loan loss provisions, Earnings management

Corporate Environmental Information Disclosure and Earnings Management in China: Ethical Behaviour or Opportunism Motivation?,
Yu Shang and Yanan Chi, in Sustainability (2023)
Keywords: environmental information disclosure; earnings management; managerial competency; environmental uncertainty

How did Covid-19 affect investors’ interpretation of earnings news? The role of accounting conservatism,
D’Augusta, Carlo and Francesco Grossetti, in Finance Research Letters (2023)
Keywords: Covid-19; Earnings announcements; Investor uncertainty; Accounting conservatism; Abnormal volatility;

Policy uncertainty and real activities manipulation: evidence from Brexit,
Naser Makarem, Harjinder Singh, Nigar Sultana and Darren Henderson, in Review of Quantitative Finance and Accounting (2023)
Keywords: Brexit, Policy uncertainty, Real activities manipulation, Earnings management

Wall street watches Washington: Asset pricing implications of policy uncertainty,
Ralph C. Verhoeks, Willem Verschoor and Remco C.J. Zwinkels, in Journal of Behavioral and Experimental Finance (2024)
Keywords: Analyst forecasts; Earnings announcements; Economic policy uncertainty; Limited attention;

Estimating an earnings function from coarsened data by an interval censored regression procedure,
Sandrine Rospabé and Reza Daniels, from HAL (2005)
Keywords: Earnings

The joint effects of macroeconomic uncertainty and cyclicality on management and analyst earnings forecasts,
Xiaohui Yang and Wei Chen, in Journal of Economics and Business (2021)
Keywords: Macroeconomic uncertainty; Cyclicality; Management forecasts; Analyst forecasts;

The Evolution of Inequality, Heterogeneity and Uncertainty in Labor Earnings in the U.S. Economy,
Flavio Cunha and James Heckman, from Institute of Labor Economics (IZA) (2007)
Keywords: wage inequality, uncertainty, sorting, inequality accounting

The Evolution of Inequality, Heterogeneity and Uncertainty in Labor Earnings in the U.S. Economy,
Flavio Cunha and James Heckman, from Penn Institute for Economic Research, Department of Economics, University of Pennsylvania (2007)
Keywords: wage inequality, uncertainty, sorting, inequality accounting

AI Optimism and Uncertainty: What Can Earnings Calls Tell Us Post-ChatGPT?,
Mickenzie Bass, Mick Dueholm, Aakash Kalyani and Serdar Ozkan, from Federal Reserve Bank of St. Louis (2024)
Keywords: earnings calls; artificial intelligence (AI)

Environmental, social, and governance disclosure in response to climate policy uncertainty: Evidence from US firms,
Huy Viet Hoang, in Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development (2024)
Keywords: Climate policy uncertainty, Earnings management, Emissions, ESG disclosure, Financial constraint

Corporate risk-taking in developed countries: The influence of economic policy uncertainty and macroeconomic conditions,
Çiğdem Vural-Yavaş, in Journal of Multinational Financial Management (2020)
Keywords: Corporate risk-taking; Uncertainty; Idiosyncratic volatility; Earnings volatility; Competition; Europe;

Market uncertainty, market sentiment, and the post-earnings announcement drift,
Ron Bird, Daniel Choi and Danny Yeung, in Review of Quantitative Finance and Accounting (2014)
Keywords: Anomalies, Post-earrings announcement drift, Uncertainty, Sentiment, G12, G14, D81,

Value relevance of book values, earnings, and future earnings: evidence by time, life cycle stage, and market uncertainty,
Kriengkrai Boonlert-U-Thai and Philipp Schaberl, in Asian Review of Accounting (2022)
Keywords: Value relevance, Log-linear, Life cycle stage, Market uncertainty

Corporate Governance, Information Uncertainty and Market Reaction to Information Signals,
Nawaf Almaskati, Ron Bird, Yue Lu and Danny Leung, from University of Waikato (2019)
Keywords: corporate governance; uncertainty; sentiment; information uncertainty; post-earnings-announcement-drift; information signals

Sports Mood Index, institutional investors, and earnings announcement anomalies,
Runze Wu, in Journal of Behavioral and Experimental Finance (2022)
Keywords: Sports Mood Index (SMI); Institutional investors; Uncertainty avoidance; Inattention; Earnings announcement premium; Post-earnings-announcement drift (PEAD);

Earnings persistence,
Richard Frankel and Lubomir Litov, in Journal of Accounting and Economics (2009)
Keywords: Earnings persistence

Audit Opinion and Earnings Management: The Case of Covid,
Eunice Yaa Cudjoe, from HAL (2023)
Keywords: COVID-19 pandemic,Earnings management,Going-concern uncertainty,Qualified audit opinion,Auditor reporting behavior

Major government customer and management earnings forecasts,
Agnes C. S. Cheng, Wenli Huang and Shaojun Zhang, in Frontiers of Business Research in China (2020)
Keywords: Customer–supplier relationship, Demand uncertainty, Government supplier, Information spillover, Management earnings forecasts (MEFs)

Determinants of the relation between transitory earnings and CEO cash compensation in the USA,
Sharad Asthana and Zhongxia Ye, in International Journal of Accounting, Auditing and Performance Evaluation (2007)
Keywords: asymmetric weighting; CEO compensation; USA; United States; duality; monitoring; retirement proximity; transitory earnings; uncertainty; cash compensation; Chairman of the Board; earnings predictability; uncertainty; magnitude.

Financial reporting under economic policy uncertainty,
Peterson Ozili, from University Library of Munich, Germany (2021)
Keywords: economic policy uncertainty, financial reporting, accrual, accounting quality, policy uncertainty; loan loss provisions, earnings management, fair value accounting.

Accounting quality, information risk and implied volatility around earnings announcements,
Seraina Anagnostopoulou and Andrianos Tsekrekos, in Journal of International Financial Markets, Institutions and Money (2015)
Keywords: Accounting quality; Accruals quality; Information risk; Earnings announcements; Implied volatility; Investor uncertainty;

Valuation ratios, surprises, uncertainty or sentiment: How does financial machine learning predict returns from earnings announcements?,
Matthias Schnaubelt and Oleg Seifert, from Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics (2020)
Keywords: Earnings announcements, Asset pricing, Machine learning, Natural languageprocessing

Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures,
Fabrizio Ferri, Ronghuo Zheng and Yuan Zou, in Journal of Accounting and Economics (2018)
Keywords: Earnings response coefficient (ERC); Compensation disclosures; SEC rules;