Capital market implications of earnings quality:
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Lohmar [u.a.]
Eul
2010
|
| Edition: | 1. Aufl. |
| Series: | Finanzierung, Kapitalmarkt und Banken
69 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIX, 257 S. graph. Darst. |
| ISBN: | 9783899369212 |
Staff View
MARC
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| 100 | 1 | |a Ahrens, Bianca |e Verfasser |0 (DE-588)141372354 |4 aut | |
| 245 | 1 | 0 | |a Capital market implications of earnings quality |c Bianca Ahrens |
| 250 | |a 1. Aufl. | ||
| 264 | 1 | |a Lohmar [u.a.] |b Eul |c 2010 | |
| 300 | |a XIX, 257 S. |b graph. Darst. | ||
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| 650 | 0 | 7 | |a Qualität |0 (DE-588)4047966-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Kapitalkosten |0 (DE-588)4135348-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Unternehmensbewertung |0 (DE-588)4078594-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Unternehmensergebnis |0 (DE-588)4249656-1 |2 gnd |9 rswk-swf |
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Record in the Search Index
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|---|---|
| adam_text | CONTENTS ACKNOWLEDGEMENTS V LIST OF FIGURES IX LIST OF TABLES XIII LIST
OF SYMBOLS XV LIST OF ABBREVIATIONS XIX 1 INTRODUCTION 1 2 IMPORTANT
ACCOUNTING FUNDAMENTALS 7 2.1 FUNDAMENTAL ACCOUNTING RELATIONS 7 2.2
ALTERNATIVE DEFINITIONS OF EARNINGS QUALITY 12 3 EARNINGS QUALITY
MEASUREMENT CONCEPTS SUGGESTED IN PREVIOUS LITERATURE 17 3.1 MEASURES
DERIVED FROM TIME-SERIES PROPERTIES 18 3.1.1 PERSISTENCE 18 3.1.2
PREDICTABILITY 20 3.1.3 SMOOTHING 22 3.1.4 RESPONSIVENESS TO PERMANENT
EARNINGS 27 3.2 MEASURES DERIVED FROM (RELATIONS BETWEEN) ACCRUALS,
EARNINGS AND CASH FLOWS 28 3.2.1 MAGNITUDE OF ACCRUALS 28 3.2.2 CHANGE
IN TOTAL ACCRUALS 30 3.2.3 DIRECT ESTIMATION OF DISCRETIONARY ACCRUALS
31 3.2.4 DIRECT ESTIMATION OF THE RELATIONSHIP BETWEEN ACCRUALS AND CASH
FLOWS 34 3.2.5 RELATION OF CASH FLOW FROM OPERATIONS TO EARNINGS . . . .
. . . . 36 3.2.6 SMALL LOSS AVOIDANCE 37 3.3 MEASURES DERIVED FROM
QUALITY CONCEPTS OF STANDARD SETTERS . . . . . . . 37 3.3.1 RELEVANCE 38
3.3.2 RELIABILITY 40 BIBLIOGRAFISCHE INFORMATIONEN
HTTP://D-NB.INFO/1003096085 DIGITALISIERT DURCH 3.3.3 TRANSPARENCY,
TIMELINESS, AND CONSERVATISM 41 3.3.4 ADEQUACY OF ACCOUNTING STANDARDS
IN THE ECONOMIC ENVIRONMENT OF A FIRM 43 3.4 MEASURES DERIVED FROM
IMPLEMENTATION DECISIONS 44 3.4.1 NUMBER OF REQUIRED ESTIMATES 44 3.4.2
SUBVERSIVE ASSESSMENTS AS INVERSE MEASURE 44 3.5 SUMMARY MEASURES OF
EARNINGS QUALITY 45 4 PREVIOUS LITERATURE CONCERNING THE IMPORTANCE OF
EARNINGS QUALITY FOR THE CAPITAL MARKET 47 4. 1 EARNINGS QUALITY AND
COST OF CAPITAL 48 4.2 EARNINGS QUALITY AND ANALYSTS FORECASTS 56 4.3
EARNINGS QUALITY AND FIRM VALUATION 60 4.4 EARNINGS QUALITY AND STOCK
RETURNS 63 4.5 EARNINGS QUALITY AND MARKET REACTIONS TO EARNINGS
ANNOUNCEMENTS ... 67 5 ENDOGENEITY OF EARNINGS QUALITY AND
CLASSIFICATION OF DETERMINANTS 73 5.1 INNATE DETERMINANTS 75 5.2
DISCRETIONARY DETERMINANTS 80 5.3 MOTIVES AND TIME TREND 83 6 EMPIRICAL
INVESTIGATION: IMPORTANCE OF EARNINGS QUALITY FOR THE CAPITAL MARKET 87
6. 1 VARIABLES DESCRIPTION AND INDUSTRY CLASSIFICATION 88 6.2 RESULTS 96
6.2.1 DESCRIPTIVE STATISTICS 96 6.2.2 EMPIRICAL RELATION BETWEEN QUALITY
MEASURES AND DETERMINANTS . 103 6.2.3 IMPACT ON FIRM VALUE 107 6.2.4
IMPACT ON COST OF EQUITY CAPITAL 113 6.2.5 IMPACT ON PREDICTION OF
EARNINGS 117 6.3 COMPARISON OF RESULTS 120 7 SUMMARY AND CONCLUSION 125
APPENDI
|
| any_adam_object | 1 |
| author | Ahrens, Bianca |
| author_GND | (DE-588)141372354 |
| author_facet | Ahrens, Bianca |
| author_role | aut |
| author_sort | Ahrens, Bianca |
| author_variant | b a ba |
| building | Verbundindex |
| bvnumber | BV036609011 |
| classification_rvk | QP 770 QP 824 |
| ctrlnum | (OCoLC)699783764 (DE-599)DNB1003096085 |
| dewey-full | 658.1554 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1554 |
| dewey-search | 658.1554 |
| dewey-sort | 3658.1554 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. Aufl. |
| format | Thesis Book |
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| genre_facet | Hochschulschrift |
| id | DE-604.BV036609011 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:44:06Z |
| institution | BVB |
| isbn | 9783899369212 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020529327 |
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| owner_facet | DE-355 DE-BY-UBR DE-473 DE-BY-UBG DE-12 DE-188 |
| physical | XIX, 257 S. graph. Darst. |
| publishDate | 2010 |
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| publisher | Eul |
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| series | Finanzierung, Kapitalmarkt und Banken |
| series2 | Finanzierung, Kapitalmarkt und Banken |
| spelling | Ahrens, Bianca Verfasser (DE-588)141372354 aut Capital market implications of earnings quality Bianca Ahrens 1. Aufl. Lohmar [u.a.] Eul 2010 XIX, 257 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Finanzierung, Kapitalmarkt und Banken 69 Zugl.: Köln, Univ., Diss., 2009 Kapitalmarkt (DE-588)4029578-3 gnd rswk-swf Qualität (DE-588)4047966-3 gnd rswk-swf Kapitalkosten (DE-588)4135348-1 gnd rswk-swf Unternehmensbewertung (DE-588)4078594-4 gnd rswk-swf Unternehmensergebnis (DE-588)4249656-1 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Unternehmensergebnis (DE-588)4249656-1 s Qualität (DE-588)4047966-3 s Kapitalmarkt (DE-588)4029578-3 s Kapitalkosten (DE-588)4135348-1 s Unternehmensbewertung (DE-588)4078594-4 s DE-604 Finanzierung, Kapitalmarkt und Banken 69 (DE-604)BV013664459 69 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020529327&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ahrens, Bianca Capital market implications of earnings quality Finanzierung, Kapitalmarkt und Banken Kapitalmarkt (DE-588)4029578-3 gnd Qualität (DE-588)4047966-3 gnd Kapitalkosten (DE-588)4135348-1 gnd Unternehmensbewertung (DE-588)4078594-4 gnd Unternehmensergebnis (DE-588)4249656-1 gnd |
| subject_GND | (DE-588)4029578-3 (DE-588)4047966-3 (DE-588)4135348-1 (DE-588)4078594-4 (DE-588)4249656-1 (DE-588)4113937-9 |
| title | Capital market implications of earnings quality |
| title_auth | Capital market implications of earnings quality |
| title_exact_search | Capital market implications of earnings quality |
| title_full | Capital market implications of earnings quality Bianca Ahrens |
| title_fullStr | Capital market implications of earnings quality Bianca Ahrens |
| title_full_unstemmed | Capital market implications of earnings quality Bianca Ahrens |
| title_short | Capital market implications of earnings quality |
| title_sort | capital market implications of earnings quality |
| topic | Kapitalmarkt (DE-588)4029578-3 gnd Qualität (DE-588)4047966-3 gnd Kapitalkosten (DE-588)4135348-1 gnd Unternehmensbewertung (DE-588)4078594-4 gnd Unternehmensergebnis (DE-588)4249656-1 gnd |
| topic_facet | Kapitalmarkt Qualität Kapitalkosten Unternehmensbewertung Unternehmensergebnis Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020529327&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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