The Effects of Earnings Growth from Various components of Earnings on Quality of Earnings and on Earnings Response Coefficients
Date Issued
2006
Date
2006
Author(s)
Yu, Meng-Chieh
DOI
en-US
Abstract
This study intends to empirically examine the effects of earnings growth from various components of earnings on quality of earnings and earnings response coefficients. In order to measure the quality of earnings, I use both earnings persistence and earnings management. The study explores whether firms with sustained increases in earnings attained by sustained increases in revenues have higher earnings persistence, less possibility of managing earnings, and larger earnings response coefficients.
Results indicate that firms with revenue-maintained earnings growth do have higher earnings persistence and less possibility of earnings management and larger earnings response coefficients than those with only earnings growth. In addition, like the results in the previous literature (Ohlson, 1995), the results in this study portrays that the larger the earnings response coefficients firms have, the smaller the book value response coefficients they do.
Subjects
盈餘品質
盈餘持續性
盈餘管理
盈餘反應係數
Quality of earnings
earnings persistence
earnings management
earnings response coefficients
Type
other
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