..., under the Senior Editorship of W. Robert Knechel. 24 08 2022 11 11 2024 14 11 2024 2025 customers revenues earnings persistence Big Data Persistent earnings are high-quality earnings useful for equity valuation ( Kormendi and Lipe 1987 ; Schipper and Vincent...

... granular data allow us to investigate the impact of reporting consistency on earnings quality. We show that reporting consistency is a separate earnings quality property, distinct from an accrual's time-series properties (autocorrelation and earnings persistence). We thank Brad Badertscher, Oliver...

... Editorship of Mary E. Barth. 1 11 2017 1 6 2020 2021 non-GAAP earnings earnings persistence narcissism executive personality traits Given the flexible nature of non-GAAP earnings disclosure, we predict that narcissistic CEOs are more likely to opportunistically define non...

...Bradley Blaylock; Terry Shevlin; Ryan J. Wilson ABSTRACT We investigate why temporary book-tax differences appear to serve as a useful signal of earnings persistence ( Hanlon 2005 ). We first test and show that temporary book-tax differences provide incremental information over the magnitude...

... quality earnings persistence Using post-SOX (2003–2008) Form 4 filings and relying on the quality of accruals as proxy for information uncertainty ( Dechow and Dichev 2002 ; Francis et al. 2005 , 2007 ), I first find that market reactions to insider purchase filings are more positive...