SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Time-Series Properties of Annual Earnings
3 references·16 citing·49 second hop
The Time-Series Properties of Annual Earnings (1977)The Time-Series Properties of Annual Earn…Time Series Analysis: Forecasting and Control (1977)Time Series Analysis: Forecas…The Time Series of Annual Accounting Earnings (1977)The Time Series of Annual Acc…SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)SOME TIME SERIES PROPERTIES O…Earnings Management and Earnings Quality: Theory and Evidence (2018)Earnings Management and Earni…Using MD&A to Improve Earnings Forecasts (2017)Using MD&A to Improve Earning…The Interactive Role of Difficulty and Incentives in Explaining the Annual Earnings Forecast Walkdown (2016)The Interactive Role of Diffi…The effects of the European debt crisis on earnings quality (2013)The effects of the European d…IT internal control weaknesses and firm performance: An organizational liability lens (2011)IT internal control weaknesse…A Re-Examination of Analysts’ Superiority over Time-Series Forecasts of Annual Earnings (2011)A Re-Examination of Analysts’…Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings (1998)Valuation of Permanent, Trans…Evidence from Archival Data on the Relation Between Security Analysts' Forecast Errors and Prior Forecast Revisions* (1995)Evidence from Archival Data o…Regular Dividend Announcements and Future Unexpected Earnings: An Empirical Analysis (1994)Regular Dividend Announcement…Price-earnings regressions in the presence of prices leading earnings (1992)Price-earnings regressions in…Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients (1992)Permanent versus transitory c…The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons (1991)The Estimation and Determinan…Repurchase tender offers and earnings information (1991)Repurchase tender offers and …Consensus Forecasts of Corporate Earnings: Analysts' Forecasts and Time Series Methods (1987)Consensus Forecasts of Corpor…Relative accuracy of judgemental and extrapolative methods in forecasting annual earnings (1983)Relative accuracy of judgemen…Intuitive Time-Series Extrapolation (1982)Intuitive Time-Series Extrapo…Dividend Policy, Growth, and the Valuation of Shares (1961)An Empirical Evaluation of Accounting Income Numbers (1968)Using daily stock returns (1985)Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings? (1998)The information content of funds from operations (FFO) for real estate investment trusts (REITs) (1999)Loss firms’ annual report narratives and share price anticipation of earnings (2007)Positive Accounting Theory (1985)The Impact of Academic Accounting Research on Professional Practice: An Analysis by the AAA Research Impact Task Force (2009)The relationship among board of director characteristics, corporate social performance and corporate financial performance (2009)The impact of product market competition on earnings quality (2011)Dividend Policy: An Empirical Analysis (1968)The Theoretical Relationship Between Systematic Risk and Financial (Accounting) Variables (1979)The Ability of Earnings to Predict Future Earnings and Cash Flow (1994)Determinants of profitability in European manufacturing and services: evidence from a dynamic panel model (2005)The Behavior of Stock-Market Prices (1965)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)On cross-sectional analysis in accounting research (1987)Earnings forecasting research: its implications for capital markets research (1993)Market Expectations in the Cross‐Section of Present Values (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Earnings and risk changes around stock repurchase tender offers (1991)Common Stock Offerings and Earnings Expectations: A Test of the Release of Unfavorable Information (1992)Debt vs. Equity and Asymmetric Information: A Review (2002)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)The information content of earnings and prices: A simultaneous equations approach (1997)The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive Compensation (1999)A Note on the Time Series Measure of Conservatism (2010)Statistical principles in experimental design. (1962)Judgment under Uncertainty: Heuristics and Biases (1975)Factors affecting judgmental forecasts and confidence intervals (1989)Improving judgmental time series forecasting: A review of the guidance provided by research (1993)Integrating management judgment and statistical methods to improve short-term forecasts (2002)Earnings, Book Values, and Dividends in Equity Valuation* (1995)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accrual Accounting and Resource Allocation: A General Equilibrium Analysis (2018)Public Disclosures and Information Asymmetry: A Theory of the Mosaic (2019)Accruals earnings management proxies: Prudent business decisions or earnings manipulation? (2021)Corporate Disclosure Policy and Analyst Behavior. (1996)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Accounting Earnings and Gross Domestic Product (2013)The Value of Crowdsourced Earnings Forecasts (2016)Stock Price Reactions to ESG News: The Role of ESG Ratings and Disagreement (2021)Distribution of the Estimators for Autoregressive Time Series with a Unit Root (1979)Likelihood Ratio Statistics for Autoregressive Time Series with a Unit Root (1981)Generalized autoregressive conditional heteroskedasticity (1986)
this work references cited by second hop

References

  • 1977Time Series Analysis: Forecasting and Control19,200 cited
  • 1972SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME454 cited
  • 1977The Time Series of Annual Accounting Earnings336 cited

Cited by

  • 2011A Re-Examination of Analysts’ Superiority over Time-Series Forecasts of Annual Earnings249 cited
  • 1991Repurchase tender offers and earnings information170 cited
  • 1992Price-earnings regressions in the presence of prices leading earnings160 cited
  • 2018Earnings Management and Earnings Quality: Theory and Evidence148 cited
  • 1998Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings140 cited
  • 1982Intuitive Time-Series Extrapolation139 cited
  • 1992Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients138 cited
  • 2013The effects of the European debt crisis on earnings quality125 cited
  • 1987Consensus Forecasts of Corporate Earnings: Analysts' Forecasts and Time Series Methods122 cited
  • 2016The Interactive Role of Difficulty and Incentives in Explaining the Annual Earnings Forecast Walkdown111 cited
  • 2017Using MD&A to Improve Earnings Forecasts103 cited
  • 1991

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons
101 cited
  • 1994Regular Dividend Announcements and Future Unexpected Earnings: An Empirical Analysis91 cited
  • 1983Relative accuracy of judgemental and extrapolative methods in forecasting annual earnings89 cited
  • 1995Evidence from Archival Data on the Relation Between Security Analysts' Forecast Errors and Prior Forecast Revisions*87 cited
  • 2011IT internal control weaknesses and firm performance: An organizational liability lens77 cited