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Paper Information

Journal:   FINANCIAL ACCOUNTING   FALL 2017 , Volume 9 , Number 35 ; Page(s) 26 To 48.
 
Paper: 

THE ROLE OF ABNORMAL EARNINGS GROWTH ON EARNINGS RESPONSE COEFFICIENT

 
 
Author(s):  TANANI MOHSEN*
 
* 
 
Abstract: 

One of the information that investors consider important are signals that are emitted from the firm’s future value. And one of the factors affecting the signals is Abnormal Earnings Growth Forecast of the firms. In this study, we analyze the impact of ex-ante abnormal earnings growth on earnings response coefficient. To aim this goal, 67 company’s information for the time period 2011-2015 was studied. The compound data ways used to test research hypothesis by multiple regression. Research results show that there were a positive and meaningful relationship between the ex-ante abnormal earnings growth and earnings response coefficient. So it can be argued that Abnormal Earnings Growth Forecast is an important factor in determining the Earnings Response Coefficient and Earnings Quality of companies.

 
Keyword(s): ABNORMAL EARNINGS GROWTH, CUMULATIVE ABNORMAL RETURN, EARNINGS QUALITY, EARNINGS RESPONSE COEFFICIENT, FORECAST ERROR
 
 
References: 
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Citations: 
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APA: Copy

TANANI, M. (2017). THE ROLE OF ABNORMAL EARNINGS GROWTH ON EARNINGS RESPONSE COEFFICIENT. FINANCIAL ACCOUNTING, 9(35 ), 26-48. https://www.sid.ir/en/journal/ViewPaper.aspx?id=572030



Vancouver: Copy

TANANI MOHSEN. THE ROLE OF ABNORMAL EARNINGS GROWTH ON EARNINGS RESPONSE COEFFICIENT. FINANCIAL ACCOUNTING. 2017 [cited 2021July31];9(35 ):26-48. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=572030



IEEE: Copy

TANANI, M., 2017. THE ROLE OF ABNORMAL EARNINGS GROWTH ON EARNINGS RESPONSE COEFFICIENT. FINANCIAL ACCOUNTING, [online] 9(35 ), pp.26-48. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=572030.



 
 
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