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The impact of earnings volatility on earnings predictability

Global Business and Finance Review, 2017, 22(2), , pp.82-89 [Peer Reviewed Journal]

2017. This work is licensed under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2384-1648 ;ISSN: 1088-6931 ;EISSN: 2384-1648 ;DOI: 10.17549/gbfr.2017.22.2.82

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  • Title:
    The impact of earnings volatility on earnings predictability
  • Author: Nguyet, Anh Do
  • Subjects: Accounting ; Cash flow ; earnings management ; earnings persistence ; earnings predictability ; earnings volatility ; R&D ; Research & development ; Stock exchanges ; Volatility ; 경영학
  • Is Part Of: Global Business and Finance Review, 2017, 22(2), , pp.82-89
  • Description: This paper is aim to investigate the influence of earnings volatility on earnings predictability. In particular, by using sample of non-financial Vietnam listed companies on the Ho Chi Minh stock exchange from 2010 to 2014, we find the evidence to confirm the inverse relation between earnings volatility as well as earnings predictability in both short term and long term duration. Moreover, based on regression models estimated for earnings volatility quintiles, for the high profitable company, if it has the low volatility of earnings, the predictability of earnings is higher than those has the high volatility. Thus, in this case, the extent of earnings volatility can be successful to predict the future earnings.
  • Publisher: Seoul: People & Global Business Association (P&GBA)
  • Language: English
  • Identifier: ISSN: 2384-1648
    ISSN: 1088-6931
    EISSN: 2384-1648
    DOI: 10.17549/gbfr.2017.22.2.82
  • Source: Alma/SFX Local Collection
    ProQuest Central
    DOAJ Directory of Open Access Journals
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