Tel Aviv University - The Leon Recanati Graduate School of Business Administration
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Return on Equity, DuPont Decomposition, Market Reaction, Ratio Analysis
Earnings Management, Camouflaged Earnings Management, Cash Management, Sarbanes-Oxley Act
sticky costs, cost structures, earnings targets, managerial incentives, adjustment costs
Information asymmetry, Accounting, Financial reporting, Earnings management, Reporting bias, Disaggregated accounting data, Financial ratios
earnings components, persistence, post-earnings-announcement drift, accrual anomaly, forecast errors
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earnings components, persistence, post‐earnings‐announcement drift, accrual anomaly, forecast errors
Earnings Quality, Sustainable Earnings, Profit Margins, Ratio Analysis, Earnings Persistence, Analysts Forecast
File name: jbfa.
Earnings surprises, Revenue surprises, Contextual analysis, Information content, Post-earnings announcement drift, Financial statement analysis.
cost asymmetry, cost stickiness, cost anti-stickiness, forward looking statements, management expectations, managerial decisions, adjustment costs, unutilized resources
Persistence, DuPont Decomposition, Market Reaction, Financial Analysis, Ratios
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