Predictive power of aggregate corporate earnings and their components for future GDP growths: an international comparison

S Sumiyana, S Atmini, S Sugiri - Economics & Sociology, 2019 - search.proquest.com
This study investigates the predictive power of aggregate corporate earnings and their four
components for future GDP growths. It splits aggregate earnings into operating and non …

The effect of investor status on investors' susceptibility to earnings fixation

LL Harris, JL Hobson… - Contemporary Accounting …, 2016 - Wiley Online Library
This study investigates whether an individual's status as a current or a prospective investor
affects the investor's susceptibility to earnings fixation and proposes a mechanism to reduce …

Filling in the GAAPs in individual analysts' street earnings forecasts

B Bratten, S Larocque, TL Yohn - Management Science, 2023 - pubsonline.informs.org
Analysts' street earnings forecasts are sometimes based on GAAP earnings and sometimes
based on non-GAAP earnings, which exclude various GAAP earnings components …

Predicting earnings in a poor information environment

W Wang, XF Wang - Journal of Contemporary Accounting & Economics, 2014 - Elsevier
Financial intermediaries, such as analysts, play an important role in providing information to
investors. However, a large segment of the market (about 39% of CRSP firms between 1992 …

[HTML][HTML] Earnings Decomposition, Value Relevance and Predictability

S Babaie - Iranian Journal of Finance, 2021 - ijfifsa.ir
Compared with net earnings, the components of earnings are more informative in
companies whose components have different qualities of persistence and volatility. We …

Evidence from Analysts' non-GAAP Forecast Performance and the Influence of Major Governmental Customers on non-GAAP Disclosure

S Robino - 2021 - research-repository.uwa.edu.au
This thesis examines the attributes of analysts' non-GAAP earnings forecasts in relation to
analysts' GAAP earnings forecasts. It also considers the influence of accounting enforcement …

Sumiyana Sumiyana

S Sugiri - ceeol.com
This study investigates the predictive power of aggregate corporate earnings and their four
components for future GDP growths. It splits aggregate earnings into operating and non …