Cross-sectional variation in price anticipation of earnings

Article Abstract:

A study was conducted to determine the relationships of companies' information environment and return-earning relations and their importance with respect to price anticipation of earnings. Innovative return-earnings models were utilized in identifying the variables of price anticipation of earnings which include breadth of trading, capital issues and volatility of returns. Results suggested that trading and return volatility were irrelevant to the tendency of prices to lead earnings.

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Earnings management and antitrust investigations: political costs over business cycles

Article Abstract:

A study was conducted to examine the evidence of earnings management which applies to regulatory-imposed wealth transfers over business cycles. A covariance model was utilized to examine the discretionary accruals of firms which were investigated due to antitrust violations. Results suggested that the said companies chose income-decreasing accruals to reduce political costs which resulted from the investigations being conducted on antitrust violations.

Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Antitrust Law, Business cycles

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Determining the stage at which it is appropriate to recognise profit under long-term contracts

Article Abstract:

A method for determining the earliest point from which profits should be recognized under long-term contracts was proposed. The method developed is based on a statistical theory and is compatible with established accounting principles. It is aimed at determining the standard deviation of estimated costs, calculating the probability that a cost deviation will nullify expected profits and evaluating critical probability.

Contracts

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