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 Quality, Sustainable Earnings, Profit Margins, Ratio Analysis, Earnings Persistence, Analysts Forecast
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
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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